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.
Structure Connecticut General Statutes
Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut
Section 12-242ee. - Legislative findings.
Section 12-242ff. - Definitions.
Section 12-242hh. - Notice of taking. Claim for compensation form.
Section 12-242jj. - Statement of acceptance; rejection of statement of acceptance.
Section 12-242kk. - Condemnation appeals; class action; withdrawal of notice.
Section 12-242ll. - Settlement of claim.
Section 12-242mm. - Withdrawal of assessment deposit.
Section 12-242nn. - Failure to return acceptance or file appeal.
Section 12-242oo. - Exclusive remedy.
Section 12-242pp. - Declaratory judgment.
Section 12-242qq. - Reach-back.
Section 12-242rr. - Method of payment of refunds.
Section 12-242ss. - Extension of time to grant refunds in certain cases.
Section 12-242tt. - Refunds and exclusion of related expenses applicable to pending returns.
Section 12-242uu. - Bond authorization.
Section 12-242vv. - Confidentiality of taxpayer information.
Section 12-242ww. - State action against third party; waiver.
Section 12-242xx. - Regulations.
Section 12-242yy. - Authority for assistance through contract or agreement.