At the close of each fiscal year commencing with the fiscal year ending June 30, 2018, the Comptroller is authorized to record as revenue for each such fiscal year the amount of tax and fee imposed under sections 12-263q to 12-263x, inclusive, that is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of such fiscal year.(June Sp. Sess. P.A. 17-4, S. 10.)History: June Sp. Sess. P.A. 17-4 effective November 21, 2017.
Connecticut Legal Code
§ 3-114s
Connecticut Title 3 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_034.htm#sec_3-114s· Version 2026