There is a newer version
of
this Chapter
2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 211* - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax
- Section 12-256 - Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers.
- 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.
- Section 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.
- Section 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.
- Section 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.
- Section 12-256g - Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.
- Section 12-257 - Companies furnishing, leasing or operating railroad cars.
- Section 12-258 - Apportionment of gross earnings. Rates of tax.
- Section 12-258a - Tax credit for expenditures for water pollution abatement facilities.
- Section 12-258b and 12-258c - Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
- Section 12-258d - Tax credit for expenditures to establish day care facilities for children of employees.
- Section 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.
*See Sec. 2-71x re use of tax proceeds to provide television coverage of government proceedings and public policy events.
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.
Cited. 207 C. 683, 694.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
