Sec.12-638-7. Carrybacks

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The amount of tax credit allowed under section 12-632, 12-634, 12-635 or 12-635a of the Connecticut General Statutes which is not exhausted in the year in which such credit must be claimed under section 12-638-6 of the Regulations of Connecticut State Agencies must be carried back to the two immediately preceding income years (beginning with the earliest of such years).

(Effective December 19, 1984; Amended April 11, 2006)

                    
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