{"data":{"id":"us-ct/conn.-gen.-stat.-12-242tt","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-242tt","heading":"Refunds and exclusion of related expenses applicable to pending returns.","body":"Sections 12-225, 12-233 and 12-242rr shall apply to all amended returns, as described in subsection (b) of said section 12-225, irrespective of when such returns were filed, in connection with which a claim for refund is granted or denied or an adjustment to net income is allowed, in whole or in part, on or after March 8, 1995.","path":["TITLE 12. TAXATION","CHAPTER 208b. TAXATION OF INTEREST ON CERTAIN OBLIGATIONS OF THE STATE OF CONNECTICUT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_208b.htm#sec_12-242tt","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":"63ee15bbfa7750c110f84f377a1579042e58d969a51bb8c676304a34a03c97d0","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-242ss","next":"us-ct/conn.-gen.-stat.-12-242uu"},"notice":"GroundRules: Original legal text. Not legal advice."}