Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-223b: Intercompany rents and business receipts.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 208*. CORPORATION BUSINESS TAX
PART I. IMPOSITION AND PAYMENT OF TAX

(a) Intercompany rents shall not be included in the computation of the value of property rented as a property factor in the apportionment fraction if the lessor and lessee are included in a combined return as provided in section 12-223a.

(b) Intercompany business receipts, receipts by a corporation included in a combined return under section 12-223a, from any other corporation included in such return, shall not be included in the computation of the receipts factor of the apportionment fraction.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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