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Refunds and exclusion of related expenses applicable to pending returns.

Conn. Gen. Stat. § 12-242tt
in effect
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12-242tt. Refunds and exclusion of related expenses applicable to pending returns. 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. (P.A. 95-2, S. 22, 37.) History: P.A. 95-2 effective March 8, 1995.
Source: Connecticut General Assembly (cga.ct.gov)URL: https://www.cga.ct.gov/current/pub/chap_208b.htm#sec_12-242ttFetched: 10/20/2026

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