Sec. 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.