{"data":{"id":"us-ct/conn.-gen.-stat.-12-223c","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-223c","heading":"Minimum tax in combined return.","body":"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.","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#sec_12-223c","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":"fdf379699d77de0c725fc74912875c283797c099786b2ffb4e0859c3fd896761","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-223b","next":"us-ct/conn.-gen.-stat.-12-223d"},"notice":"GroundRules: Original legal text. Not legal advice."}