Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-264 Tax on gross earnings. Registration of gas sellers. Return.
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Sec. 12-264. Tax on gross earnings. Registration of gas sellers. Return. (a)(1) Prior to July 1, 2022, each (A) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, (B) company the principal bus…
Conn. Gen. Stat. § 12-265 Rate. Deductions.
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Sec. 12-265. Rate. Deductions. (a) As used in this section (1) with regard to electric power, “sales for resale” include (A) sales of electric power capacity, (B) power output from such capacity, and (C) all transmission charges in conjunction with such sales on or after May 17, …
Conn. Gen. Stat. § 12-265a Tax credit for expenditures for water pollution abatement facilities.
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Sec. 12-265a. Tax credit for expenditures for water pollution abatement facilities. Section 12-265a is repealed. (1967, P.A. 57, S. 32; 1969, P.A. 291, S. 2.)
Conn. Gen. Stat. §§ 12-265b and 12-265c Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
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Secs. 12-265b and 12-265c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities. Sections 12-265b and 12-265c are repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998. (1967, …
Conn. Gen. Stat. § 12-265d Tax credit for expenditures to establish day care facilities for children of employees.
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Sec. 12-265d. Tax credit for expenditures to establish day care facilities for children of employees. Section 12-265d is repealed effective January 1, 1990, and applicable to income years of corporations commencing on or after that date.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. §§ 12-266 to 12-268 Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes.
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Secs. 12-266 to 12-268. Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes. Sections 12-266 to 12-268, inclusive, are repealed. (1949, Rev., S. 1952–1954; 1961, P.A. 604, S. 23, 25, 29.)