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