{"data":{"id":"us-ct/conn.-gen.-stat.-12-632a","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-632a","heading":"Proration of tax credits, when.","body":"If, for any fiscal year, all of the proposals submitted to the Commissioner of Revenue Services pursuant to section 12-632 claim tax credits in excess of the limit provided for in subsection (i) of said section 12-632, the commissioner on or before November fifteenth of each year shall prorate the tax credits, as limited by said subsection (i), for such year among the neighborhood organizations the programs of which business firms have proposed to contribute to pursuant to this chapter.","path":["TITLE 12. TAXATION","CHAPTER 228a. R.E. VAN NORSTRAND NEIGHBORHOOD ASSISTANCE ACT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_228a.htm#sec_12-632a","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":"2026-09-06T19:07:00Z","sha256":"02a17d107a205f45488bca3ce122e5cebba499708db129088e19d154695711d1","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-632","next":"us-ct/conn.-gen.-stat.-12-633"},"notice":"GroundRules: Original legal text. Not legal advice."}