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.
Conn. Gen. Stat. § 12-242tt
Refunds and exclusion of related expenses applicable to pending returns
(P.A. 95-2, S. 22, 37.) History: P.A. 95-2 effective March 8, 1995.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.