Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-242ss
Extension of time to grant refunds in certain cases
Official textcga.ct.gov
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.
(P.A. 95-2, S. 16, 37.)
History: P.A. 95-2 effective March 8, 1995.
Source: view the official text
In this chapter (20 sections)
- 12-242ee · Legislative findings
- 12-242ff · Definitions
- 12-242gg · Eminent domain; taking of right to claim income exclusion;…
- 12-242hh · Notice of taking. Claim for compensation form
- 12-242ii · Notice of individual condemnation. Statement of acceptance.…
- 12-242jj · Statement of acceptance; rejection of statement of acceptance
- 12-242kk · Condemnation appeals; class action; withdrawal of notice
- 12-242mm · Withdrawal of assessment deposit
- 12-242nn · Failure to return acceptance or file appeal
- 12-242oo · Exclusive remedy
- 12-242pp · Declaratory judgment
- 12-242qq · Reach-back
- 12-242rr · Method of payment of refunds
- 12-242ss · Extension of time to grant refunds in certain cases
- 12-242tt · Refunds and exclusion of related expenses applicable to…
- 12-242uu · Bond authorization
- 12-242vv · Confidentiality of taxpayer information
- 12-242ww · State action against third party; waiver
- 12-242xx · Regulations
- 12-242yy · Authority for assistance through contract or agreement