Sections 12-256a and 12-256b are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
Conn. Gen. Stat. § 12-256a
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
(P.A. 86-410, S. 22, 23, 28; P.A. 91-82, S. 4, 5.)
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.