Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-223d
Assessments against one or more taxpayers in combined return
Official textcga.ct.gov
In case a combined return is made as provided by section 12-223a, the Commissioner of Revenue Services may assess the entire tax computed on the basis of such return against any one or more of the taxpayers covered by the return, in such proportions as he shall determine, but every such taxpayer shall be liable for the entire tax.
(P.A. 73-350, S. 24, 27; P.A. 77-614, S. 139, 610.)
History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
Source: view the official text
In this chapter (40 sections)
- 12-217z · Business Tax Credit and Tax Policy Review Committee
- 12-217zz · Limit on credits under this chapter
- 12-218 · Apportionment of net income
- 12-218a · Apportionment of tax on insurance company
- 12-218b · Apportionment of net income of financial service companies
- 12-218c · Restrictions on the deductibility of certain intangible…
- 12-218d · Restriction on the deductibility of interest expenses or…
- 12-218e · Combined group's net income. Apportionment percentage. Net…
- 12-218f · Combined group determined on world-wide basis, affiliated…
- 12-218g · Net deferred tax liability and assets. Deductions
- 12-218h · Valuation allowance. Deductions
- 12-219 · Capital base tax. Phase-out. Surcharge
- 12-219a · Apportionment of tax base in and out of state. Insurance…
- 12-219b · Election with respect to apportionment of net income
- 12-221a · Petition for alternative method of apportionment. Regulations
- 12-222 · Annual return. Designated taxable member of combined group.…
- 12-223 · Returns of affiliated corporations
- 12-223a · Combined corporation business tax return
- 12-223b · Intercompany rents and business receipts
- 12-223c · Minimum tax in combined return
- 12-223d · Assessments against one or more taxpayers in combined return
- 12-223e · Readjustment of taxes on revision of combined return
- 12-223f · Preference tax due from corporations filing a combined return
- 12-224 · Return of fiduciary
- 12-225 · Supplemental and amended returns. Refund claim
- 12-226 · Correction of returns; additional tax; refunds
- 12-226a · Adjustments by the commissioner. Regulations
- 12-227 · Interest on refunds
- 12-228 · Refunds to be made from General Fund
- 12-229 · Failure to pay tax or make return. Penalty. Waiver of penalty…
- 12-230 · Forfeiture of corporate rights for failure to make returns
- 12-231 · Penalties for wilful violation of requirements related to…
- 12-231a · Formation of insurance company affiliate of holding company…
- 12-232 · Authority to take testimony under oath; subpoenas
- 12-233 · Examination of returns by commissioner. Deadlines for mailing…
- 12-234 · Settlement with Treasurer
- 12-235 · Delinquent taxes; interest; collection
- 12-235a · Disallowance of credits if taxes due and unpaid
- 12-236 · Hearing by commissioner
- 12-237 · Appeal