Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-256 Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers.
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Sec. 12-256. Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers. (a) For purposes of this section, “quarterly period” means a period of three calendar months commencing on the …
Conn. Gen. Stat. §§ 12-256a and 12-256b Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256; liable for personal property tax related to service under section 12-255b; property tax collected by state and distributed to towns as payment in lieu of taxes.
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Secs. 12-256a and 12-256b. Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256; liable for personal property tax related to service under section 12-255b; property tax collected by state and distributed to towns as payment …
Conn. Gen. Stat. § 12-256c A portion of total tax payable with respect to telecommunications service rendered to be paid to the state and a portion thereof to be paid to municipalities in which the taxpayer operates.
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Sec. 12-256c. A portion of total tax payable with respect to telecommunications service rendered to be paid to the state and a portion thereof to be paid to municipalities in which the taxpayer operates. Section 12-256c is repealed, effective June 26, 1987, and applicable to taxe…
Conn. Gen. Stat. §§ 12-256d and 12-256e Company subject to tax under sections 12-256 and 12-255b for same tax year may pay both taxes annually. One-third of total tax on telecommunications service under sections 12-256 and 12-258 to be distributed to municipalities as property tax relief.
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Secs. 12-256d and 12-256e. Company subject to tax under sections 12-256 and 12-255b for same tax year may pay both taxes annually. One-third of total tax on telecommunications service under sections 12-256 and 12-258 to be distributed to municipalities as property tax relief. Sec…
Conn. Gen. Stat. § 12-256f Amortization of portion of tax on gross earnings from telecommunications service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making purposes.
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Sec. 12-256f. Amortization of portion of tax on gross earnings from telecommunications service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making purposes. Section 12-256f is repealed, effective October 1, 2002. (P.A. 89-251, S. 8, 203; P.A. 91-82,…
Conn. Gen. Stat. § 12-256g Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.
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Sec. 12-256g. Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered. Section 12-256g is repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991…
Conn. Gen. Stat. § 12-257 Companies furnishing, leasing or operating railroad cars.
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Sec. 12-257. Companies furnishing, leasing or operating railroad cars. Section 12-257 is repealed. (1949 Rev., S. 1944; 1961, P.A. 604, S. 11.)
Conn. Gen. Stat. § 12-258 Apportionment of gross earnings. Rates of tax.
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Sec. 12-258. Apportionment of gross earnings. Rates of tax. (a) Each person included in section 12-256 shall be taxed upon the amount of the gross earnings in each quarterly period from the lines, facilities, apparatus and auxiliary equipment operated by it in this state, or from…
Conn. Gen. Stat. § 12-258a Tax credit for expenditures for water pollution abatement facilities.
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Sec. 12-258a. Tax credit for expenditures for water pollution abatement facilities. Section 12-258a is repealed. (1967, P.A. 57, S. 31; 1969, P.A. 291, S. 2.)
Conn. Gen. Stat. §§ 12-258b and 12-258c Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
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Secs. 12-258b and 12-258c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities. Sections 12-258b and 12-258c are repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998. (1967, …
Conn. Gen. Stat. § 12-258d Tax credit for expenditures to establish day care facilities for children of employees.
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Sec. 12-258d. Tax credit for expenditures to establish day care facilities for children of employees. Section 12-258d is repealed effective January 1, 1990, and applicable to income years of corporations commencing on or after that date. (P.A. 81-100, S. 1, 2; P.A. 82-469, S. 9, …
Conn. Gen. Stat. §§ 12-259 to 12-263 Tax computed on gross earnings. Commissioner to determine gross earnings and deductions. Assessment and due date of tax. Tax to be in lieu of all other taxation; exemption of stocks and bonds.
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Secs. 12-259 to 12-263. Tax computed on gross earnings. Commissioner to determine gross earnings and deductions. Assessment and due date of tax. Tax to be in lieu of all other taxation; exemption of stocks and bonds. Sections 12-259 to 12-263, inclusive, are repealed. (1949 Rev.,…