{"data":{"id":"us-ct/conn.-gen.-stat.-12-220-to-12-221","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. §§ 12-220 to 12-221","heading":"Allocation of minimum tax base. Apportionment of additional tax. Allocation in special cases.","body":"Sections 12-220 to 12-221, inclusive, are repealed.","path":["TITLE 12. TAXATION","CHAPTER 208*. CORPORATION BUSINESS TAX","PART I. IMPOSITION AND PAYMENT OF TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_208.htm#secs_12-220_to_12-221","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"f40e1d97136d7fd902864a132c72b9f09b10b7e17cdc1f4e1f033e4b1d762a1f","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-219b","next":"us-ct/conn.-gen.-stat.-12-221a"},"notice":"GroundRules: Original legal text. Not legal advice."}