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Connecticut General Statutes Title 12. Taxation § 12-710. Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter

Current as of January 01, 2025 | Updated by Findlaw Staff

Any person taxable as a corporation for the purposes of chapter 208  1 shall not be subject to tax under this chapter. Any person which by reason of its purposes or activities is exempt from federal income tax shall be exempt from tax imposed under this chapter.

1 C.G.S.A. § 12-213 et seq.
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Cite this article: FindLaw.com - Connecticut General Statutes Title 12. Taxation § 12-710. Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter - last updated January 01, 2025 | https://codes.findlaw.com/ct/title-12-taxation/ct-gen-st-sect-12-710/

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