Conn. Gen. Stat. § 32-7u
As used in this section, "affected business entity" and "member" have the same meanings as provided in subsection (a) of section 12-699. An affected business entity that receives a rebate under section 32-7t shall claim such rebate as a credit against the tax due under chapter 228z. If the amount of the rebate allowed pursuant to section 32-7t exceeds the liability for the tax imposed under chapter 228z, the Commissioner of Revenue Services shall treat such excess as an overpayment and shall refund the amount of such excess, without interest, to the taxpayer. With respect to an affected business entity granted a rebate pursuant to section 32-7t, the credit available to the members of such entity pursuant to subdivision (1) of subsection (f) of section 12-699 shall be based upon the amount of tax due under chapter 228z from such entity prior to the application of the rebate granted pursuant to section 32-7t and any other payments made against such tax due.
Conn. Gen. Stat. § 32-7u