Conn. Gen. Stat. § 12-233
(1949 Rev., S. 1913; 1951, S. 1102d; 1957, P.A. 560, S. 7; P.A. 77-380, S. 1, 2; 77-614, S. 139, 610; P.A. 86-80, S. 1, 2; P.A. 88-314, S. 6, 54; May Sp. Sess. P.A. 94-4, S. 81, 85; P.A. 95-2, S. 20, 37; P.A. 95-160, S. 64, 69; P.A. 05-116, S. 2; 05-260, S. 7; P.A. 06-196, S. 89.)
Cited. 124 Conn. 406; 135 Conn. 62. Where additional tax is determined to be due in accordance with Sec. 12-226 as result of changes, adjustments or corrections in corporation's returns to federal collector of internal revenue, tax commissioner must notify corporation of the additional taxes due "within a reasonable time" pursuant to said section and 3-year limitation set forth in this section does not apply; history discussed. 153 Conn. 103. Cited. 26 Conn.Supp. 373; 44 Conn.Supp. 90.
See Sec. 12-30c re penalty on promoter of abusive tax shelters.