{"data":{"id":"us-ct/conn.-gen.-stat.-12-39d-and-12-39e","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. §§ 12-39d and 12-39e","heading":"Tax returns, related documents and payments concerning state taxes; when deemed to be filed with and received by the state. Filing deadline requirements.","body":"Sections 12-39d and 12-39e are repealed, effective May 19, 1993.","path":["TITLE 12. TAXATION","CHAPTER 202. COLLECTION OF STATE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_202.htm#secs_12-39d_and_12-39e","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":"94ac47c55f3202c6daa6bf4581d87e6525cda1ca139ea8e443207250bcba8494","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-39c","next":"us-ct/conn.-gen.-stat.-12-39f"},"notice":"GroundRules: Original legal text. Not legal advice."}