Sec. 12-223d. Assessments against one or more taxpayers in combined return. - Connecticut Statutes

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Statutes > Connecticut > Title12 > Chap208 > Sec12-223d

      Sec. 12-223d. Assessments against one or more taxpayers in combined return. 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.

      (P.A. 73-350, S. 24, 27; P.A. 77-614, S. 139, 610.)

      History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.

State Codes and Statutes

Statutes > Connecticut > Title12 > Chap208 > Sec12-223d

      Sec. 12-223d. Assessments against one or more taxpayers in combined return. 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.

      (P.A. 73-350, S. 24, 27; P.A. 77-614, S. 139, 610.)

      History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.

State Codes and Statutes

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State Codes and Statutes

Statutes > Connecticut > Title12 > Chap208 > Sec12-223d

      Sec. 12-223d. Assessments against one or more taxpayers in combined return. 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.

      (P.A. 73-350, S. 24, 27; P.A. 77-614, S. 139, 610.)

      History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.