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. - (a) For purposes of this section, “quarterly period” means a...

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... - Sections 12-256a and 12-256b are repealed effective May 9, 1991,...

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 - Section 12-256c is repealed, effective June 26, 1987, and applicable...

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 - Sections 12-256d and 12-256e are repealed effective May 9, 1991,...

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 - Section 12-256f is repealed, effective October 1, 2002. (P.A. 89-251,...

Section 12-256g. - Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered. - Section 12-256g is repealed effective May 9, 1991, and applicable...

Section 12-257. - Companies furnishing, leasing or operating railroad cars. - Section 12-257 is repealed. (1949 Rev., S. 1944; 1961, P.A....

Section 12-258. - Apportionment of gross earnings. Rates of tax. - (a) Each person included in section 12-256 shall be taxed...

Section 12-258a. - Tax credit for expenditures for water pollution abatement facilities. - Section 12-258a is repealed. (1967, P.A. 57, S. 31; 1969,...

Section 12-258b and 12-258c. - Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities. - Sections 12-258b and 12-258c are repealed, effective July 8, 1997,...

Section 12-258d. - Tax credit for expenditures to establish day care facilities for children of employees. - Section 12-258d is repealed effective January 1, 1990, and applicable...

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. - Sections 12-259 to 12-263, inclusive, are repealed. (1949 Rev., S....