R.C.S.A. § 12-223a-1
Combined tax
Cite as Conn. Agencies Regs. § 12-223a-1
(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.