Conn. Gen. Stat. § 12-477aa
Definitions. Imposition of tax. Rate. Returns. Penalty
(a) As used in this section, (1) “company” means a corporation, a partnership, a limited partnership, limited liability company, a limited liability partnership, an association or an individual, or a fiduciary thereof, and (2) “quarterly period” means a period of three calendar months commencing on the first day of Jan…