Connecticut § 12-223d - Assessments against one or more taxpayers in combined return.
Full text of Connecticut Connecticut General Statutes § 12-223d — Assessments against one or more taxpayers in combined return., with citation guidance and answers to common questions.
§ 12-223d. Assessments against one or more taxpayers in combined return.
Sec. 12-223d. Assessments against one or more taxpayers in combined return. In case a combined return is made as provided by section 12-223a, the Commissioner of Revenue Services may assess the entire tax computed on the basis of such return against any one or more of the taxpayers covered by the return, in such proportions as he shall determine, but every such taxpayer shall be liable for the entire tax.
(P.A. 73-350, S. 24, 27; P.A. 77-614, S. 139, 610.)
History: P.A. 73-350 effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-223d
What does Connecticut General Statutes § 12-223d cover?
Section 12-223d ("Assessments against one or more taxpayers in combined return.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-223d?
A common citation format is "Connecticut General Statutes § 12-223d" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-223d apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.