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2024 Connecticut General Statutes
Title 12 - Taxation
Chapter 209* - Air Carriers Tax
*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.
- Section 12-243. - Definitions.
- Section 12-244. - Allocation of tax.
- Section 12-245. - Local taxation of real and personal property.
- Section 12-246. - Filing of returns.
- Section 12-247. - Minimum tax.
- Section 12-247a and 12-247b. - Credit against tax for expenditures for air pollution abatement. Tax credit for expenditures for industrial waste treatment facilities.
- Section 12-248. - Application of corporation business tax.
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