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Title 12 - Taxation
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Chapter 211
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CONNECTICUT STATUTES AND CODES
Chapter 211
Sec. 12-256. Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers.
Secs. 12-256a and 12-256b. Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256; liable for personal property tax related to service under secti
Sec. 12-256c. A portion of total tax payable with respect to telecommunications service rendered to be paid to the state and a portion thereof to be paid to municipalities in which the taxpayer operat
Secs. 12-256d and 12-256e. Company subject to tax under sections 12-256 and 12-255b for same tax year may pay both taxes annually. One-third of total tax on telecommunications service under sections 1
Sec. 12-256f. Amortization of portion of tax on gross earnings from telecommunications service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making purposes.
Sec. 12-256g. Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.
Sec. 12-257. Companies furnishing, leasing or operating railroad cars.
Sec. 12-258. Apportionment of gross earnings. Rates of tax.
Sec. 12-258a. Tax credit for expenditures for water pollution abatement facilities.
Secs. 12-258b and 12-258c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
Sec. 12-258d. Tax credit for expenditures to establish day care facilities for children of employees.
Secs. 12-259 to 12-263. Tax computed on gross earnings. Commissioner to determine gross earnings and deductions. Assessment and due date of tax. Tax to be in lieu of all other taxation; exemption of s
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