Form Uct 212i - Municipal Gas Utilities, Gas Suppliers, And Local Gas Distribution Companies Gross Earnings Tax Return - Instructions
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1
2STATE OF CONNECTICUT
Form UCT 212 I I I I I
DEPARTMENT OF REVENUE SERVICES
25 Sigourney Street
Line Instructions
Hartford CT 06104-2990
Local
gas
distribution
companies
and
Line 11: If included in the amount of gross earnings reported
municipal (gas or electric) utilities complete
on Line 6, enter the amount of gross earnings from
Lines 1 through 5. Otherwise skip to Line 6.
sales of natural gas or propane as a motor vehicle
fuel during the calendar quarter.
Line 1: Enter the amount of all income during the calendar
quarter that is classified as operating revenues by
Line 12: If included in the amount of gross earnings reported
the Department of Public Utility Control (DPUC) in
on Line 6, enter the amount of gross earnings from
the Uniform Systems of Accounts.
sales of natural gas to users or entities located outside
Connecticut during the calendar quarter. Enter zero
Line 2: Enter the amount of all income during the calendar
if you will be apportioning gross earnings on Line 15.
quarter that is classified as income from
merchandising, jobbing and contract work by the
Line 13: Add Lines 7 through 12 and enter the sum.
DPUC in the Uniform Systems of Accounts.
Line 14: Subtract Line 13 from Line 6 and enter the difference.
Line 3: Enter the amount of all income during the calendar
If apportioning gross earnings, complete Lines
quarter that is from non-utility operations.
15 and 16. Otherwise skip to Line 17.
Gross earnings may only be apportioned if:
• Part of your operations or business is conducted
Line 4: Enter the amount of revenues during the c a l e n d a r
quarter from leases of physical property not devoted
outside of Connecticut;
• The amount on Line 8 does not include sales for
to utility operation.
resale to non-Connecticut public service
companies or non-Connecticut municipal
Line 5: Enter the amount of receipts during the calendar
utilities; and
quarter from the sale of residuals and other by-
• You are not claiming deductions on Line 12 of
products obtained in connection with the production
this return.
of gas or electricity.
Line 15: Local gas distribution companies and municipal
Local gas distribution companies and municipal
Line 6:
(gas or electric) utilities: Compute an apportionment
(gas or electric) utilities: Add Lines 1 through 5,
fraction (expressed as a percentage carried to six
and enter the sum.
decimal places). The numerator is the miles of gas
mains or electric wires (municipal electric utilities only)
Gas marketers: Enter the amount of gross earnings
operated in Connecticut on the first and last day of
during the calendar quarter from sales of natural gas.
the preceding calendar year. The denominator is the
total miles of gas mains or electric wires operated
Line 7: If included in the amount of gross earnings reported
(municipal electric utilities only) inside and outside
on Line 6, enter the amount of refunds during the
Connecticut on the first and last day of the preceding
calendar quarter resulting from errors or overcharges.
calendar year.
Line 8: If included in the amount of gross earnings reported on
Gas marketers: Compute an apportionment fraction
Line 6, enter the amount of gross earnings from the
(expressed as a percentage carried to six decimal
resale of gas or electricity to:
places). The numerator is gross earnings from sales
•
Public service companies (whether or not located
to end users located in Connecticut during the
in Connecticut) (see Conn. Gen. Stat. §16-1);
calendar quarter, and the denominator is gross
•
Municipal utilities (whether or not located in
earnings from sales to end users located inside and
Connecticut); and
outside Connecticut during the calendar quarter.
•
Gas marketers registered with DRS for the tax
Line 16: Multiply Line 14 by Line 15.
imposed under chapter 212 of the Connecticut
General Statutes.
Line 17: Multiply Line 14 or Line 16 (if apportioning) by 5%
(.05). Enter the product.
Local gas distribution companies and
municipal (gas or electric) utilities complete
Line 18: Enter the amount from Schedule B, Line 10.
Lines 9 through 11. Otherwise skip to Line 12.
Line 19: Subtract Line 18 from Line 17, and enter the difference.
Line 9: If included in the amount of gross earnings reported
If the difference is less than zero, enter zero.
on Line 6, enter the sum of the net invoice price plus
transportation costs of appliances using gas or
Line 20: If the tax is not paid when due, multiply Line 19 by
electricity that were sold during the calendar quarter.
10% (.10). Enter the product or $50, whichever is
greater.
Line 10: If included in the amount of gross earnings reported
on Line 6, enter the amount of gross earnings from
Line 21: If the tax is not paid when due, multiply Line 19 by
energy conservation loan programs during the
1% (.01) by the number of months or fraction of a
calendar quarter.
month that the payment is late, and enter the
product.
Form UCT 212I (Rev.7/00)
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