Each corporation included in a combined return under section 12-223a shall pay the minimum tax of two hundred fifty dollars prescribed under section 12-219 . No tax credit allowed against the tax imposed by this chapter shall reduce an included corporation's tax calculated under section 12-219 to an amount less than two hundred fifty dollars.
Conn. Gen. Stat. § 12-223c
Minimum tax in combined return
(P.A. 73-350, S. 23, 27; P.A. 81-66, S. 3, 5; 81-255, S. 23, 37; P.A. 85-159, S. 3, 19; 85-469, S. 4, 6; P.A. 89-16, S. 3, 31; May 9 Sp
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.