61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-249 Tax on gross earnings.
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Sec. 12-249. Tax on gross earnings. Each corporation operating a railroad, and carrying on business for profit in this state, shall, on or before July first, annually, pay a tax computed upon its gross earnings from all sources from operations in this state; gross earnings being …
Conn. Gen. Stat. § 12-250 Definitions. Returns.
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Sec. 12-250. Definitions. Returns. “Authorized agent or officer”, as used in this chapter, includes any trustee, mortgagee or receiver in possession of or operating any such railroad in the state, and “net railway operating income” means railway operating revenues less railway op…
Conn. Gen. Stat. § 12-251 Basis. Rate. Deductions.
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Sec. 12-251. Basis. Rate. Deductions. (a)(1) Such tax shall be based on the amount of gross earnings from all sources from operations in this state as determined by one-half of a railroad's revenues generated by its shipments from all origins in this state and to all destinations…
Conn. Gen. Stat. § 12-252 Commissioner to determine gross earnings. Assessment of tax.
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Sec. 12-252. Commissioner to determine gross earnings. Assessment of tax. Section 12-252 is repealed, effective January 1, 1988, and applicable with respect to the tax imposed under this chapter on gross earnings in the calendar year ending December 31, 1987, and in each calendar…