Title 12 — Title 12: Taxation
61 chapters · 1,387 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 Section 12-252 is repealed, effective January 1, 1988, and applicable with respect to the tax imposed under this chapter on gross earnings in the calendar year ending December 31, 1987,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…
Conn. Gen. Stat. §§ 12-252a and 12-252b Credit against tax for expenditures for air pollution abatement facilities. Tax credit for expenditures for industrial waste treatment facilities.
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Secs. 12-252a and 12-252b. Credit against tax for expenditures for air pollution abatement facilities. Tax credit for expenditures for industrial waste treatment facilities. Sections 12-252a and 12-252b are repealed, effective July 8, 1997, and applicable to income years commenci…
Conn. Gen. Stat. §§ 12-253 and 12-254 Tax, when payable; warrant for collection; state tax lien against real estate and foreclosure procedure. Interest on unpaid installments.
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Secs. 12-253 and 12-254. Tax, when payable; warrant for collection; state tax lien against real estate and foreclosure procedure. Interest on unpaid installments. Sections 12-253 and 12-254 are repealed, effective January 1, 1988, and applicable with respect to the tax imposed un…
Conn. Gen. Stat. § 12-255 Tax to be in lieu of certain other taxes.
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Sec. 12-255. Tax to be in lieu of certain other taxes. The tax provided for in this chapter upon the gross earnings of each corporation included in section 12-249 shall be in lieu of all other taxes in this state for the year ended the thirty-first day of December of the year for…