Connecticut Chapter 212a — Public Service Companies Tax (contains Secs. 12-268a to 12-268m)
- Sec. 12-268a. Alternate methods of determining portion of business equitably attributable to Connecticut.
- Sec. 12-268b. Return of fiduciary.
- Sec. 12-268c. Refunds. Interest on refunds.
- Sec. 12-268d. Failure to pay tax when due. Penalty provisions.
- Sec. 12-268e. Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false.
- Sec. 12-268f. Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.
- Sec. 12-268g. Examination of returns. Penalties related to deficiency assessments.
- Sec. 12-268h. Delinquent taxes; interest; collection. Receipt and disposition of funds.
- Sec. 12-268i. Hearing by commissioner.
- Sec. 12-268j. Tax to be in lieu of certain other taxes.
- Sec. 12-268k. Abatement of taxes.
- Sec. 12-268l. Appeals.
- Sec. 12-268m. Regulations and forms.