Air carriers subject to the provisions of this chapter shall file returns on a calendar year basis unless a fiscal year other than the calendar year has been established for federal income tax purposes, in which event such fiscal year shall be used.
Conn. Gen. Stat. § 12-246
Filing of returns
(1949 Rev., S. 1925; 1951, S. 1107d; P.A. 99-121, S. 8, 28.) History: P.A. 99-121 deleted provision re closing of books by authorization or order of civil aeronautics board and …
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.