Conn. Gen. Stat. § 12-219b
This is the official text of Conn. Gen. Stat. § 12-219b, part of Connecticut’s Gen. Stat — part of the compiled statutory law of Connecticut, published by the state as "Gen. Stat." Browse the sections below, each linked to its official government source.
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Sec. 12-219b. Election with respect to apportionment of net income.
Official statutory text
(b) If a company makes the election as provided in subsection (a) of this section, such company may revoke such election, on its corporation business tax return and such revocation shall not be effective for any income year beginning before January 1, 2001. The revocation, if any, of such election shall be irrevocable.
Status: in_force · Read it on the official government site
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