Exempt companies shall be required to comply with the provisions of chapters 203 to 205, inclusive.(P.A. 96-253, S. 10, 12.)History: P.A. 96-253 effective July 1, 1996, and applicable to (1) income years of corporations under chapter 208 commencing on or after January 1, 1996, (2) income years of insurance companies under chapter 207 commencing on or after January 1, 1996, (3) taxable years of taxpayers under chapter 229 commencing on or after January 1, 1996, or (4) sales occurring on and after January 1, 1996, as the case may be.
Connecticut Legal Code
§ 32.539
Connecticut Title 32 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_588w.htm#sec_32-539· Version 2026