Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-223a-1
Combined tax
Official textportal.ct.govlast amended
# (a)
There shall be added to the combined tax an amount equal to the number of companies included in such combined return less one, multiplied by two hundred fifty dollars.
# (b)
The sum computed under subsection (a) shall not be less than an amount equal to the number of companies included in such combined return, multiplied by two hundred fifty dollars.
Amendment history
July 21, 1982
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-217y-2 · Program purpose
- 12-217y-3 · Application and approval process
- 12-217y-4 · Allocation of tax credit
- 12-217y-5 · Certification process
- 12-217y-6 · Business firm to submit report at end of income year
- 12-217y-7 · Timeliness; evidence of mailing
- 12-217y-8 · Tax credit carry forwards
- 12-218-1 · Definitions
- 12-218-2 · Derivation of income or loss
- 12-218-3 · Apportionment fraction
- 12-219a-1 · Definitions
- 12-221a-1 · Alternate method of apportionment
- 12-223a-1 · Combined tax
- 12-223a-2 · Combined operating loss
- 12-225-1 · Repealed, August 3, 2001
- 12-225-2 · Adjustments to net income resulting from subtraction of
- 12-226-1 · Repealed, August 3, 2001
- 12-226a-1 · Adjustments by commissioner
- 12-233-1 · Repealed, February 25, 2000
- 12-236-1 · Repealed, February 25, 2000
- 12-242-1 · Repealed, July 21, 1982
- 12-242-4 · Amortization of bond premiums
- 12-242-8 · Changes of accounting period
- 12-242-9 · Changes of accounting basis
- 12-242-10 · The nondeductibility of funds which escheat to the state