2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax
Section 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.
Sections 12-256a and 12-256b are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
(P.A. 86-410, S. 22, 23, 28; P.A. 91-82, S. 4, 5.)
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