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2018 Connecticut General Statutes
Title 12 - Taxation
Chapter 212* - Utility Companies Tax
- Section 12-264 - Tax on gross earnings. Registration of gas sellers. Return.
- Section 12-265 - Rate. Deductions.
- Section 12-265a - Tax credit for expenditures for water pollution abatement facilities.
- Section 12-265b and 12-265c - Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
- Section 12-265d - Tax credit for expenditures to establish day care facilities for children of employees.
- Section 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.
*See Sec. 10-228b re tax credits for donations of computers to boards of education and public schools.
See Secs. 10-416, 10-416a re tax credits for rehabilitation of historic homes and certified historic structures.
See Sec. 12-217i re tax credits for investments in vehicles powered by clean alternative fuels and electricity.
See Sec. 12-217t re tax credits for personal property taxes paid on electronic data processing equipment.
See Sec. 12-217hh re tax credits for hiring displaced workers.
See Sec. 12-217ii re jobs creation tax credits.
Public utilities gross earnings are taxable under chapter. 161 C. 145.
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