Connecticut Chapter 212 — Utility Companies Tax (contains Secs. 12-264 to 12-268)
- Sec. 12-264. Tax on gross earnings. Registration of gas sellers. Return.
- Sec. 12-265. Rate. Deductions.
- Sec. 12-265a. Tax credit for expenditures for water pollution abatement facilities.
- Secs. 12-265b and 12-265c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
- Sec. 12-265d. Tax credit for expenditures to establish day care facilities for children of employees.
- 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.