At the end of each fiscal year, commencing with the fiscal year ending on June 30, 1990, the Comptroller is authorized to record as revenue for such fiscal year the amount of revenue related to the tax imposed under chapter 208 and section 12-699 for such fiscal year which is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of such fiscal year.
Conn. Gen. Stat. § 3-114g
Recording of corporation business tax and affected business entity tax revenue received at end of fiscal year
(P.A. 90-148, S. 6, 34; P.A. 96-221, S. 5, 25; P.A. 99-173, S. 56, 65; P.A. 03-2, S. 37; P.A. 05-145, S. 5; P.A. 18-49, S. 9.) History: P.A. 96-221 authorized accrual of tax pay…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.