Connecticut Statutes
§ 12-231a — Formation of insurance company affiliate of holding company to evade tax.
Connecticut § 12-231a
This text of Connecticut § 12-231a (Formation of insurance company affiliate of holding company to evade tax.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Conn. Gen. Stat. § 12-231a (2026).
Text
If the commissioner finds in respect of an income year that an insurance company, other than a domestic insurance company, which is an affiliate of an insurance holding company system that includes a domestic insurance company has been formed or availed of for the principal purpose of avoidance or evasion of the tax imposed by this chapter, the commissioner may for purposes of such tax treat such company as if it were a domestic insurance company. The terms “affiliate” and “insurance holding company system” shall have the respective meanings given them in section 38a-129.
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Legislative History
(P.A. 73-350, S. 7, 27.) History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973.
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Bluebook (online)
Connecticut § 12-231a, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-231a.