Conn. Gen. Stat. § 12-39k
Current with legislation from the 2024 Regular and Special Sessions.
In any case in which the Commissioner of Revenue Services may grant an extension of the time for filing of any return related to any state tax and in which a taxpayer is unable, by reason of illness, absence or other good cause, to sign a request for an extension, any person standing in close personal or business relationship to the taxpayer may sign the request on his behalf and shall be considered as a duly authorized agent for this purpose, provided the request sets forth the reasons for a signature other than the taxpayer's and the relationship existing between the taxpayer and the signer.
Conn. Gen. Stat. § 12-39k
( May Sp. Sess. P.A. 92-17, S. 44, 59.)