Connecticut General Statutes
Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax
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 municipa...

Sections 12-256d and 12-256e are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.

(P.A. 87-415, S. 10, 11, 13; P.A. 88-337, S. 1, 5; P.A. 91-82, S. 4, 5.)

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Structure Connecticut General Statutes

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 an...

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 municipa...

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.