The decision of the Commissioner of Revenue Services to approve or disapprove a proposal pursuant to the provisions of section 12-632 shall be in writing, and, if said commissioner approves the proposal, said commissioner shall state the maximum credit allowable to the business firm.
(P.A. 82-469, S. 6, 11; P.A. 89-328, S. 3, 6; P.A. 93-262, S. 1, 87; P.A. 95-268, S. 8, 11; P.A. 06-159, S. 19.)
History: P.A. 82-469 effective June 11, 1982, and applicable to income years commencing on or after January 1, 1982; P.A. 89-328 replaced “commissioner of revenue services” with “commissioner of human resources”; P.A. 93-262 authorized substitution of commissioner of social services for commissioner of human resources, effective July 1, 1993; P.A. 95-268 replaced reference to the “Commissioner of Social Services” with “Commissioner of Revenue Services”, effective July 6, 1995; P.A. 06-159 eliminated requirement that copy of decision be attached to tax return and made technical changes, effective June 6, 2006.
Structure Connecticut General Statutes
Chapter 228a - R.E. Van Norstrand Neighborhood Assistance Act
Section 12-630aa. - Short title: R.E. Van Norstrand Neighborhood Assistance Act.
Section 12-631. - Definitions.
Section 12-632. - Lists of eligible programs. Application by businesses. Limitations on tax credits.
Section 12-632a. - Proration of tax credits, when.
Section 12-633. - Amount of tax credits; generally.
Section 12-634. - Amount of tax credits; child care centers.
Section 12-636. - Decision of the Commissioner of Revenue Services.