Chapter
Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax
- Conn. Gen. Stat. § 12-256— Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers
- 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
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-256d— 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
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-256g— Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered
- Conn. Gen. Stat. § 12-257— Companies furnishing, leasing or operating railroad cars
- Conn. Gen. Stat. § 12-258— Apportionment of gross earnings. Rates of tax
- Conn. Gen. Stat. § 12-258a— Tax credit for expenditures for water pollution abatement facilities
- Conn. Gen. Stat. § 12-258b— Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities
- Conn. Gen. Stat. § 12-258d— Tax credit for expenditures to establish day care facilities for children of employees
- Conn. Gen. Stat. § 12-259— 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