Sec. 33-240a. Liability for taxation, when. - Connecticut Statutes

      Sec. 33-240a. Liability for taxation, when. Notwithstanding section 33-240, an electric cooperative organized under this chapter, one or more cooperators of which is a public service company, municipality, municipal utility or municipal electric energy cooperative, shall be subject to the tax imposed under chapter 212.

      (P.A. 73-644, S. 3; P.A. 81-439, S. 10, 14.)

      History: P.A. 81-439 subjected cooperatives to tax under chapter 212 if any cooperator is a public service company or municipal electric energy cooperative.