At the close of each fiscal year commencing with the fiscal year ending June 30, 2012, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax imposed under the provisions of section 12-263b that is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of such fiscal year.
(P.A. 11-6, S. 149.)
History: P.A. 11-6 effective July 1, 2011, and applicable to calendar quarters commencing on or after that date.