Connecticut General Statutes 12-201a – Definitions
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§ 12-201a is repealed, effective July 1, 1995, and applicable to estimated corporation business taxes for income years commencing on or after January 1, 1996.
Terms Used In Connecticut General Statutes 12-201a
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.