Conn. Gen. Stat. § 12-223d

Current with legislation from 2024 effective through June 6, 2024.

Section 12-223d - Assessments against one or more taxpayers in combined return

In case a combined return is made as provided by section 12-223a, the Commissioner of Revenue Services may assess the entire tax computed on the basis of such return against any one or more of the taxpayers covered by the return, in such proportions as he shall determine, but every such taxpayer shall be liable for the entire tax.

Conn. Gen. Stat. § 12-223d

(P.A. 73-350, S. 24, 27; P.A. 77-614, S. 139, 610.)