61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-213 Definitions.
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Sec. 12-213. Definitions. (a) When used in this chapter, unless the context otherwise requires: (1) “Taxpayer” and “company” mean any corporation, foreign municipal electric utility, as defined in section 12-59, electric distribution company, as defined in section 16-1, electric …
Conn. Gen. Stat. § 12-214 Imposition of tax. Surcharge.
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Sec. 12-214. Imposition of tax. Surcharge. (a)(1) Every mutual savings bank, savings and loan association and every company engaged in the business of carrying passengers for hire over the highways of this state in common carrier motor vehicles doing business in this state, and e…
Conn. Gen. Stat. §§ 12-214a and 12-215 Effective date of subsection (7) of section 12-214. Certain gross rentals to be tax-exempt.
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Secs. 12-214a and 12-215. Effective date of subsection (7) of section 12-214. Certain gross rentals to be tax-exempt. Sections 12-214a and 12-215 are repealed. (1955, S. 1090d; 1957, P.A. 515, S. 2; P.A. 75-101, S. 2; P.A. 82-472, S. 182, 183.)
Conn. Gen. Stat. § 12-216 Payment of tax by out-of-state corporations.
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Sec. 12-216. Payment of tax by out-of-state corporations. The tax imposed by this part upon corporations or associations carrying on or doing business or having the right to carry on or do business in this state, which corporations or associations are organized and exist under an…