Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-242aa Definitions. Modifications of federal unrelated business taxable income.
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Sec. 12-242aa. Definitions. Modifications of federal unrelated business taxable income. (a) As used in this chapter: (1) “Taxpayer” means any organization which is exempt from taxation in accordance with any of the provisions of Section 501 of the Internal Revenue Code and which,…
Conn. Gen. Stat. § 12-242bb Imposition of tax on unrelated business income of nonprofit corporations. Apportionment. “Tangible personal property” defined.
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Sec. 12-242bb. Imposition of tax on unrelated business income of nonprofit corporations. Apportionment. “Tangible personal property” defined. (a) Each taxpayer, as defined in section 12-242aa, shall pay, annually, a tax for the privilege of carrying on any unrelated trade or busi…
Conn. Gen. Stat. §§ 12-242cc and 12-242dd 12-242cc and 12-242dd
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Secs. 12-242cc and 12-242dd. Reserved for future use.