Sec. 12-242tt. Refunds and exclusion of related expenses applicable to pending returns. - Connecticut Statutes

      Sec. 12-242tt. Refunds and exclusion of related expenses applicable to pending returns. 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.

      (P.A. 95-2, S. 22, 37.)

      History: P.A. 95-2 effective March 8, 1995.