In case a combined return is made as provided by section 12-223a , the Commissioner of Revenue Services may assess the entire tax computed on the basis of such return against any one or more of the taxpayers covered by the return, in such proportions as he shall determine, but every such taxpayer shall be liable for the entire tax.
Conn. Gen. Stat. § 12-223d
Assessments against one or more taxpayers in combined return
(P.A. 73-350, S. 24, 27; P.A. 77-614, S. 139, 610.) History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 77-614…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.