Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-242tt

Refunds and exclusion of related expenses applicable to pending returns

Official textcga.ct.gov
Sections 12-225, 12-233 and 12-242rr shall apply to all amended returns, as described in subsection (b) of said section 12-225, irrespective of when such returns were filed, in connection with which a claim for refund is granted or denied or an adjustment to net income is allowed, in whole or in part, on or after March 8, 1995.

(P.A. 95-2, S. 22, 37.)

History: P.A. 95-2 effective March 8, 1995.

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In this chapter (20 sections)
  1. 12-242ee · Legislative findings
  2. 12-242ff · Definitions
  3. 12-242gg · Eminent domain; taking of right to claim income exclusion;…
  4. 12-242hh · Notice of taking. Claim for compensation form
  5. 12-242ii · Notice of individual condemnation. Statement of acceptance.…
  6. 12-242jj · Statement of acceptance; rejection of statement of acceptance
  7. 12-242kk · Condemnation appeals; class action; withdrawal of notice
  8. 12-242mm · Withdrawal of assessment deposit
  9. 12-242nn · Failure to return acceptance or file appeal
  10. 12-242oo · Exclusive remedy
  11. 12-242pp · Declaratory judgment
  12. 12-242qq · Reach-back
  13. 12-242rr · Method of payment of refunds
  14. 12-242ss · Extension of time to grant refunds in certain cases
  15. 12-242tt · Refunds and exclusion of related expenses applicable to…
  16. 12-242uu · Bond authorization
  17. 12-242vv · Confidentiality of taxpayer information
  18. 12-242ww · State action against third party; waiver
  19. 12-242xx · Regulations
  20. 12-242yy · Authority for assistance through contract or agreement
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