All items required to be reported in financial reports by sections 1-92-48 and 1-92-49 of the Regulations of Connecticut State Agencies are to be considered “expenditures,” “compensation,” or “reimbursement” for the purposes of sections 1-91(4), (6), (12), and (18) of the Connecticut General Statutes and, subject to the exceptions of section 1-91(12) of the Connecticut General Statutes, for the purposes of determining who shall be registrants required to file registration statements under sections 1-94 and 1-95 of the Connecticut General Statutes.

(Effective April 23, 1981; Amended January 2, 2003; Amended May 11, 2023)