R.C.S.A. § 12-242-9
Changes of accounting basis (Repealed)
Cite as Conn. Agencies Regs. § 12-242-9
Any company which is required to file corporation business tax returns and which has
received permission from the United States treasury department to change its accounting
method shall, within ten days after receipt thereof, file with the tax commissioner
a copy of the letter granting such permission.