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.
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.