Connecticut Chapter 210 — Railroad Companies Tax (contains Secs. 12-249 to 12-255)
- Sec. 12-249. Tax on gross earnings.
- Sec. 12-250. Definitions. Returns.
- Sec. 12-251. Basis. Rate. Deductions.
- Sec. 12-252. Commissioner to determine gross earnings. Assessment of tax.
- 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.
- 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.
- Sec. 12-255. Tax to be in lieu of certain other taxes.