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. § 12-223c: Minimum tax in combined return.

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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

Each corporation included in a combined return under section 12-223a shall pay the minimum tax of two hundred fifty dollars prescribed under section 12-219. No tax credit allowed against the tax imposed by this chapter shall reduce an included corporation's tax calculated under section 12-219 to an amount less than two hundred fifty dollars.

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

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