Connecticut General Statutes
Chapter 212 - Utility Companies Tax
Section 12-265b and 12-265c. - Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.

Sections 12-265b and 12-265c are repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998.

(1967, P.A. 754, S. 21; 1969, P.A. 291, S. 1; 758, S. 19; 1971, P.A. 872, S. 36, 148; P.A. 97-295, S. 24, 25; P.A. 98-262, S. 14, 22.)

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 212 - Utility Companies Tax

Section 12-264. - Tax on gross earnings. Registration of gas sellers. Return.

Section 12-265. - Rate. Deductions.

Section 12-265a. - Tax credit for expenditures for water pollution abatement facilities.

Section 12-265b and 12-265c. - Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.

Section 12-265d. - Tax credit for expenditures to establish day care facilities for children of employees.

Section 12-266 to 12-268. - Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes.