Conn. Gen. Stat. § 12-638a

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-638a - Definitions

As used in this chapter, (1) "commissioner" means the Commissioner of Revenue Services, and (2) "controlling interest" means

(A) in the case of a corporation, more than fifty per cent of the total combined voting power of all classes of stock of such corporation, and

(B) in the case of a partnership, association, trust or other entity, more than fifty per cent of the capital, profits or beneficial interest in such partnership, association, trust or other entity.

Conn. Gen. Stat. § 12-638a

(P.A. 89-251, S. 38, 203; P.A. 90-315, S. 2, 6.)