Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-217g-5
Limitations
Official textportal.ct.govlast amended
The amount of tax credit allowed any taxpayer under this section for any income year may not exceed the amount of corporate business taxes due from such taxpayers under Chapter 208 of the Connecticut General Statutes with respect to such income year.
Amendment history
May 9, 1980
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-170f-2 · Penalty waiver procedure
- 12-204c-1 · Estimated tax payments for short years
- 12-213-1 · Definitions
- 12-213-2 · Prohibition against double deductions and/or exclusions
- 12-214-1 · Carrying on, or having the right to carry on, business
- 12-214-2 · Companies exempt from tax
- 12-217-1 · Carryovers
- 12-217-2 · Repealed, February 25, 2000
- 12-217g-1 · Authority
- 12-217g-2 · Definitions
- 12-217g-3 · Eligibility
- 12-217g-4 · Method of computation
- 12-217g-5 · Limitations
- 12-217g-6 · Registration procedures
- 12-217g-7 · Application
- 12-217g-8 · Prescribed data format submission
- 12-217g-9 · Certification of tax credit
- 12-217g-10 · Tax years eligible
- 12-217jj-1 · Statement of purpose
- 12-217jj-2 · Definitions
- 12-217jj-3 · Application for certification as state-certified qualified…
- 12-217jj-4 · Disposition of application for certification as…
- 12-217jj-5 · Fiscal and accounting requirements
- 12-217jj-6 · Application for issuance of a film production tax credit
- 12-217jj-7 · Detailed cost report