Connecticut General Statutes
Title 12 - Taxation
Chapter 228z - Affected Business Entity Tax

Section 12-699. - Definitions. Imposition of tax. Rate. - (a) As used in this chapter: (1) “Partnership” has the...

Section 12-699a. - Installment payment of estimated tax. Interest on underpayments. - (a) As used in this section, “required annual payment” means...

Section 12-699b. - Election to file composite income tax return on behalf of nonresident individual member. - (a) Any affected business entity may elect to file a...