{"data":{"id":"us-ct/conn.-gen.-stat.-12-242i","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-242i","heading":"Declaration as return.","body":"For all purposes of section 12-240, a declaration shall be deemed to constitute a return.","path":["TITLE 12. TAXATION","CHAPTER 208*. CORPORATION BUSINESS TAX","PART II. PAYMENT OF ESTIMATED TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_208.htm#sec_12-242i","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":"7f20630560ec785afae783736ab63db29fde65464049acc5e5859653e15473a0","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-242h","next":"us-ct/conn.-gen.-stat.-12-242j-to-12-242z"},"notice":"GroundRules: Original legal text. Not legal advice."}