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.
Connecticut Legal Code
§ 12-242tt
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_208b.htm#sec_12-242tt· Version 2026