Conn. Gen. Stat. § 12-223c

Current with legislation from 2024 effective through June 5, 2024.

Section 12-223c - Minimum tax in combined return

Each corporation included in a combined return under section 12-223a shall pay the minimum tax of two hundred fifty dollars prescribed under section 12-219. No tax credit allowed against the tax imposed by this chapter shall reduce an included corporation's tax calculated under section 12-219 to an amount less than two hundred fifty dollars.

Conn. Gen. Stat. § 12-223c

(P.A. 73-350, S. 23, 27; P.A. 81-66, S. 3, 5; 81-255, S. 23, 37; P.A. 85-159, S. 3, 19; 85-469, S. 4, 6; P.A. 89-16, S. 3, 31; May 9 Sp. Sess. P.A. 02-1, S. 58; P.A. 15-244, S. 159; June Sp. Sess. P.A. 15-5, S. 139.)

Amended by P.A. 15-0244, S. 159 of the Connecticut Acts of the 2015 Regular Session, eff. 1/1/2016.

Amended by P.A. 15-0005, S. 139 of the Connecticut Acts of the 2015 Special Session, eff. 6/30/2015.

Cited. 220 Conn. 665.