Statutes, codes, and regulations
General Statutes of Connecticut
Title 12 - TAXATION
Chapter 229 - INCOME TAX
Section 12-710 - Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter

Conn. Gen. Stat. § 12-710

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Current with legislation from the 2024 Regular and Special Sessions.
Section 12-710 - Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter

Any person taxable as a corporation for the purposes of chapter 208 shall not be subject to tax under this chapter. Any person which by reason of its purposes or activities is exempt from federal income tax shall be exempt from tax imposed under this chapter.

Conn. Gen. Stat. § 12-710

( June Sp. Sess. P.A. 91-3, S. 61, 168; May Sp. Sess. P.A. 92-5, S. 8, 37.)