Connecticut Administrative Code
Title 12 - Taxation
217s - The Traffic Reduction Tax Credit Program
Section 12-217s-4 - Traffic reduction plans

A plan submitted to and approved by the department and in effect on November 14, 1996 shall be deemed to be a traffic reduction plan. A qualified corporation's traffic reduction plan shall be deemed to have remained in effect during the period November 15, 1996 to the final adoption of these regulations provided the qualified corporation submits an annual update pursuant to section 38b-138p of the Connecticut General Statutes within 180 days of the adoption of these regulations.