Conn. Agencies Regs. § 12-223a-1 - Combined tax
(a) There shall be
added to the combined tax an amount equal to the number of companies included
in such combined return less one, multiplied by two hundred fifty
dollars.
(b) The sum computed under
subsection (a) shall not be less than an amount equal to the number of
companies included in such combined return, multiplied by two hundred fifty
dollars.
Notes
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