Connecticut General Statutes
Title 12 - Taxation
Chapter 209 - Air Carriers Tax

Section 12-243. - Definitions. - As used in this chapter: (a) “Air carrier” means any...

Section 12-244. - Allocation of tax. - The tax provided for in chapter 208 on the net...

Section 12-245. - Local taxation of real and personal property. - Real property and personal property, except flight equipment owned or...

Section 12-246. - Filing of returns. - Air carriers subject to the provisions of this chapter shall...

Section 12-247. - Minimum tax. - The tax imposed shall in no case be less than...

Section 12-247a and 12-247b. - Credit against tax for expenditures for air pollution abatement. Tax credit for expenditures for industrial waste treatment facilities. - Sections 12-247a and 12-247b are repealed. (1967, P.A. 754, S....

Section 12-248. - Application of corporation business tax. - So far as the same are consistent with this chapter,...