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61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-268a Alternate methods of determining portion of business equitably attributable to Connecticut.
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Sec. 12-268a. Alternate methods of determining portion of business equitably attributable to Connecticut. If the method of apportionment provided for in section 12-251, section 12-258 or section 12-265 unfairly attributes to this state an undue proportion of its business activity…
Conn. Gen. Stat. § 12-268b Return of fiduciary.
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Sec. 12-268b. Return of fiduciary. Any fiduciary who conducts or is liquidating the business or is selling the assets of any company included in section 12-249, section 12-256 or section 12-264 shall be subject to the filing of returns in accord with, and to the payment of taxes …
Conn. Gen. Stat. § 12-268c Refunds. Interest on refunds.
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Sec. 12-268c. Refunds. Interest on refunds. (a)(1) Any company included in section 12-249, 12-256 or 12-264, or municipal utility, as defined in section 12-265, believing that it has overpaid any taxes due under the provisions of chapter 210, 211 or 212 may file a claim for refun…
Conn. Gen. Stat. § 12-268d Failure to pay tax when due. Penalty provisions.
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Sec. 12-268d. Failure to pay tax when due. Penalty provisions. (a) If any company included in section 12-249, 12-256, 12-264 or 16-331cc, or municipal utility, as defined in section 12-265, fails to pay the amount of tax reported to be due on its return within the time specified …
