{"data":{"id":"us-ct/conn.-gen.-stat.-12-710","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-710","heading":"Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter.","body":"Any person taxable as a corporation for the purposes of chapter 208 shall not be subject to tax under this chapter. Any person which by reason of its purposes or activities is exempt from federal income tax shall be exempt from tax imposed under this chapter.","path":["TITLE 12. TAXATION","CHAPTER 229. INCOME TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-710","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":"551ec352f7230d3bcbdd28175af6dc768b2a27927fe257122938182b342c4771","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-709","next":"us-ct/conn.-gen.-stat.-12-711"},"notice":"GroundRules: Original legal text. Not legal advice."}