General Statutes of Connecticut Chapter 213a — Limited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Tax

Affected business entity tax. Sunset

(a) As used in this section: (1) “S corporation” means any corporation which is an S corporation for federal income tax purposes and which is either (A) a domestic S corporation, or (B) a foreign S corporation that is required to obtain a certificate of authority from the Secretary of the State before transacting busin…