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. § 12-246: Filing of returns.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 209*. AIR CARRIERS TAX

Air carriers subject to the provisions of this chapter shall file returns on a calendar year basis unless a fiscal year other than the calendar year has been established for federal income tax purposes, in which event such fiscal year shall be used.

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

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