Connecticut § 12-242ss Extension of time to grant refunds in certain cases.

Connecticut Statutes

§ 12-242ss — Extension of time to grant refunds in certain cases.

Connecticut § 12-242ss

Title 12Taxation

Ch. 208bTaxation of Interest on Certain Obligations of the State of Connecticut

This text of Connecticut § 12-242ss (Extension of time to grant refunds in certain cases.) 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. § 12-242ss (2026).

Text

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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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.