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Conn. Gen. Stat. § 12-412f

Exemption from sales tax for services rendered between parent companies and wholly-owned subsidiaries. Applicable to certain services prior to June 30, 1987. Provisions for refund of tax paid on such services

Known as the Sales and Use Taxes Act

The act spans §§ 12–12 (73 sections).

(July Sp

Section 12-412f is repealed, effective October 1, 2002.

Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.