Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-601
Severability
Official textcga.ct.gov
If any section, part, clause or phrase in sections 12-587 to 12-602, inclusive, is for any reason held to be invalid or unconstitutional, sections, parts, clauses and phrases in said sections not held to be invalid or unconstitutional shall not be affected and shall remain in full force and effect.
(P.A. 80-71, S. 15, 30.)
History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date.
Cited. 202 C. 583.
Source: view the official text
In this chapter (17 sections)
- 12-587 · Definitions. Imposition of tax. Exemptions. Rate. Returns and…
- 12-587a · Tax credit for company liable for tax on sale of petroleum…
- 12-588 · Conduct of business subject to tax by fiduciary
- 12-589 · Refunds of overpayment of tax. Interest
- 12-590 · Penalty for failure to pay tax when due. Waiver of penalty
- 12-591 · Penalties for wilful violations of requirements in this chapter
- 12-592 · Inquiries, investigations or hearings related to the tax
- 12-593 · Deficiency assessments and related penalties. Extension of…
- 12-594 · Interest added to deficiency assessments. Tax due as a lien on…
- 12-595 · Application for hearing by taxpayer. Hearings ordered by…
- 12-596 · Abatement of uncollectible tax
- 12-597 · Appeals by taxpayer
- 12-598 · Tax on gross earnings in a fiscal year received after the end…
- 12-599 · Tax to constitute operating overhead of taxpayer. Limitation…
- 12-600 · Taxes to be paid before instituting action on tax in court
- 12-601 · Severability
- 12-602 · Regulations