{"data":{"id":"us-ct/conn.-gen.-stat.-12-223d","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-223d","heading":"Assessments against one or more taxpayers in combined return.","body":"In case a combined return is made as provided by section 12-223a, the Commissioner of Revenue Services may assess the entire tax computed on the basis of such return against any one or more of the taxpayers covered by the return, in such proportions as he shall determine, but every such taxpayer shall be liable for the entire tax.","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_12-223d","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":"52014224370daeb2a1deccccfd9615884844d8728b93b8dd25c696a0daa2f11e","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-223c","next":"us-ct/conn.-gen.-stat.-12-223e"},"notice":"GroundRules: Original legal text. Not legal advice."}