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CONNECTICUT STATUTES AND CODES

Sec. 12-209. Tax to be in lieu of certain other taxes.

      Sec. 12-209. Tax to be in lieu of certain other taxes. The taxes imposed by this chapter and chapter 208 shall be in lieu of all other taxes upon the intangible assets of any domestic insurance company, or the income therefrom, and shall be in lieu of all other taxes upon the franchises of domestic companies taxable hereunder; but such companies shall be taxable upon all real and tangible personal property not specifically exempt by law.

      (1949 Rev., S. 1891; P.A. 73-350, S. 3, 27.)

      History: P.A. 73-350 included reference to taxes under chapter 208, effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973.

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