Connecticut General Statutes
Title 12 - Taxation
Chapter 208a - Unrelated Business Income of Nonprofit Corporations Tax

Section 12-242aa. - Definitions. Modifications of federal unrelated business taxable income. - (a) As used in this chapter: (1) “Taxpayer” means any...

Section 12-242bb. - Imposition of tax on unrelated business income of nonprofit corporations. Apportionment. “Tangible personal property” defined. - (a) Each taxpayer, as defined in section 12-242aa, shall pay,...