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Conn. Gen. Stat. § 12-223d

Assessments against one or more taxpayers in combined return

Connecticut · General Statutes of Connecticut Chapter 208 — Corporation Business Tax · Status: effective

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Conn. Gen. Stat. § 12-223d, Assessments against one or more taxpayers in combined return, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2174358
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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.