Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-243 Definitions.
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Sec. 12-243. Definitions. As used in this chapter: (a) “Air carrier” means any person, firm, partnership, corporation, limited liability company, association, trustee, receiver or assignee which engages in the transportation by air of persons or property for hire and which makes …
Conn. Gen. Stat. § 12-244 Allocation of tax.
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Sec. 12-244. Allocation of tax. The tax provided for in chapter 208 on the net income or minimum base, as far as air carriers incorporated or doing business in this state are concerned, shall be allocated to this state by use of the arithmetical average of the following three rat…
Conn. Gen. Stat. § 12-245 Local taxation of real and personal property.
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Sec. 12-245. Local taxation of real and personal property. Real property and personal property, except flight equipment owned or being operated by a public air carrier which air carrier is engaged principally in scheduled or nonscheduled interstate or foreign air transportation f…
Conn. Gen. Stat. § 12-246 Filing of returns.
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Sec. 12-246. Filing of returns. 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. § 12-247 Minimum tax.
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Sec. 12-247. Minimum tax. The tax imposed shall in no case be less than two hundred fifty dollars for each income year. (1951, 1953, June, 1955, S. 1108d; 1957, P.A. 80, S. 1; 1959, P.A. 175, S. 1; 564, S. 1; 1961, P.A. 604, S. 4; February, 1965, P.A. 461, S. 9; June, 1969, P.A. …
Conn. Gen. Stat. §§ 12-247a and 12-247b Credit against tax for expenditures for air pollution abatement. Tax credit for expenditures for industrial waste treatment facilities.
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Secs. 12-247a and 12-247b. Credit against tax for expenditures for air pollution abatement. Tax credit for expenditures for industrial waste treatment facilities. Sections 12-247a and 12-247b are repealed. (1967, P.A. 754, S. 21; 1969, P.A. 291, S. 1; 758, S. 16; 1971, P.A. 872, …
Conn. Gen. Stat. § 12-248 Application of corporation business tax.
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Sec. 12-248. Application of corporation business tax. So far as the same are consistent with this chapter, the provisions of chapter 208 shall apply to incorporated air carriers. (1949 Rev., S. 1926; 1951, June, 1955, S. 1110d.)