61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-242f Obligations of fiduciary.
0.9K chars
Sec. 12-242f. Obligations of fiduciary. Any fiduciary who conducts or is liquidating the business or is selling the assets of any company shall be subject to the payment of taxes imposed by this part in the same manner and to the same extent as if the business were being conducte…
Conn. Gen. Stat. § 12-242g Overpayments.
1.9K chars
Sec. 12-242g. Overpayments. (a) If a company has paid as an installment of estimated tax an amount in excess of the amount determined to be the correct amount of such installment, such amount shall be credited against any unpaid installment or against the tax. If the amount alrea…
Conn. Gen. Stat. § 12-242h Regulations.
0.8K chars
Sec. 12-242h. Regulations. The Commissioner of Revenue Services may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of this part, which regulations or rulings, when reasonably designed to carry out the intent and purpose of t…
Conn. Gen. Stat. § 12-242i Declaration as return.
0.2K chars
Sec. 12-242i. Declaration as return. For all purposes of section 12-240, a declaration shall be deemed to constitute a return. (1963, P.A. 651, S. 14.)