Notwithstanding section 33-240, an electric cooperative organized under this chapter, one or more cooperators of which is a public service company, municipality, municipal utility or municipal electric energy cooperative, shall be subject to the tax imposed under chapter 212.
(P.A. 73-644, S. 3; P.A. 81-439, S. 10, 14.)
History: P.A. 81-439 subjected cooperatives to tax under chapter 212 if any cooperator is a public service company or municipal electric energy cooperative.
Structure Connecticut General Statutes
Chapter 597 - Electric Cooperative Act
Section 33-218. - Definitions.
Section 33-222. - Incorporators.
Section 33-223. - Articles of incorporation.
Section 33-226. - Meetings of members.
Section 33-227. - Waiver of notice.
Section 33-228. - Board of trustees.
Section 33-230. - Amendment of articles of incorporation.
Section 33-231. - Change of location of principal office.
Section 33-232. - Dissolution.
Section 33-233. - Filing of articles.
Section 33-235. - Refunds to members.
Section 33-236. - Disposition of property.
Section 33-237. - Nonliability of members for debts of cooperative.
Section 33-238. - Recordation of mortgages; effect thereof.
Section 33-239. - Trustees, officers or members may take acknowledgments.
Section 33-240. - License fee. Exemption from excise and income taxes.
Section 33-240a. - Liability for taxation, when.
Section 33-241. - Exemption from jurisdiction of Public Utilities Regulatory Authority.