Connecticut Administrative Code
Title 12 - Taxation
223a - Corporation Business Tax
Section 12-223a-1 - Combined tax
Universal Citation: CT Reg of State Agencies 12-223a-1
Current through September 9, 2024
(a) There shall be added to the combined tax an amount equal to the number of companies included in such combined return less one, multiplied by two hundred fifty dollars.
(b) The sum computed under subsection (a) shall not be less than an amount equal to the number of companies included in such combined return, multiplied by two hundred fifty dollars.
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