Air carriers subject to the provisions of this chapter shall file returns on a calendar year basis unless a fiscal year other than the calendar year has been established for federal income tax purposes, in which event such fiscal year shall be used.
Conn. Gen. Stat. § 12-246
(1949 Rev., S. 1925; 1951, S. 1107d; P.A. 99-121, S. 8, 28.)