There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - Chapter 211 — Express, Telegraph or Cable and Community AntennaTelevision System Companies Tax (contains Secs. 12-256 to 12-263)
- Sec. 12-256. Tax on gross earnings of express, telegraph or cable businesses, community antenna television systems and satellite television businesses.
- 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 in lieu of taxes.
- 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.
- 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. 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.
- Sec. 12-256g. Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.
- Sec. 12-257. Companies furnishing, leasing or operating railroad cars.
- Sec. 12-258. Apportionment of gross earnings. Rates of tax.
- Sec. 12-258a. Tax credit for expenditures for water pollution abatement facilities.
- Secs. 12-258b and 12-258c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
- Sec. 12-258d. Tax credit for expenditures to establish day care facilities for children of employees.
- 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.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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