{"data":{"id":"us-ct/conn.-gen.-stat.-12-246","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-246","heading":"Filing of returns.","body":"Air carriers subject to the provisions of this chapter shall file returns on a calendar year basis unless a fiscal year other than the calendar year has been established for federal income tax purposes, in which event such fiscal year shall be used.","path":["TITLE 12. TAXATION","CHAPTER 209*. AIR CARRIERS TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_209.htm#sec_12-246","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":"033bbef6ec5c1b8c94d5cd93354df20c623479a650737822c4d5f2da2de7be12","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-245","next":"us-ct/conn.-gen.-stat.-12-247"},"notice":"GroundRules: Original legal text. Not legal advice."}