Air carriers subject to the provisions of this chapter shall file returns on a calendar year basis unless a fiscal year other than the calendar year has been established for federal income tax purposes, in which event such fiscal year shall be used.(1949 Rev., S. 1925; 1951, S. 1107d; P.A. 99-121, S. 8, 28.)History: P.A. 99-121 deleted provision re closing of books by authorization or order of civil aeronautics board and added provision re establishment of fiscal year for federal income tax purposes, effective June 3, 1999, and applicable to income years commencing on or after January 1, 2000.
Connecticut Legal Code
§ 12.246
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_209.htm#sec_12-246· Version 2026