Connecticut Statutes
§ 12-242ss — Extension of time to grant refunds in certain cases.
Connecticut·Title 12 Taxation·Ch. 208b Taxation of Interest on Certain Obligations of the State of Connecticut
Notwithstanding the provisions of section 12-225, the Commissioner of Revenue Services may grant or deny any pending or future claim for refund of corporation business tax that is based on the assertion that interest received on stock or obligations of the United States should not be included in gross income for the purposes of corporation business tax for any income year within three hundred sixty-five days of the receipt of such claim for refund.
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Legislative History
(P.A. 95-2, S. 16, 37.) History: P.A. 95-2 effective March 8, 1995.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.