Connecticut General Statutes
Title 12 - Taxation
Chapter 212a - Public Service Companies Tax

Section 12-268a. - Alternate methods of determining portion of business equitably attributable to Connecticut. - If the method of apportionment provided for in section 12-251,...

Section 12-268b. - Return of fiduciary. - Any fiduciary who conducts or is liquidating the business or...

Section 12-268c. - Refunds. Interest on refunds. - (a)(1) Any company included in section 12-249, 12-256 or 12-264,...

Section 12-268d. - Failure to pay tax when due. Penalty provisions. - (a) If any company included in section 12-249, 12-256, 12-264...

Section 12-268e. - Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false. - (a) Any person required under chapter 210, 211 or 212...

Section 12-268f. - Examination of books and records to verify return. Authority to take testimony under oath; subpoenas. - (a) The commissioner may examine the books, papers and records...

Section 12-268g. - Examination of returns. Penalties related to deficiency assessments. - The commissioner shall, within three years after the due date...

Section 12-268h. - Delinquent taxes; interest; collection. Receipt and disposition of funds. - (a) To any taxes which are assessed under chapter 210,...

Section 12-268i. - Hearing by commissioner. - Any taxpayer aggrieved by the action of the commissioner or...

Section 12-268j. - Tax to be in lieu of certain other taxes. - (a) The taxation provided for in chapter 211 upon gross...

Section 12-268k. - Abatement of taxes. - Section 12-268k is repealed, effective April 13, 1995. (1961, P.A....

Section 12-268l. - Appeals. - Any taxpayer aggrieved because of any order, decision, determination or...

Section 12-268m. - Regulations and forms. - The Commissioner of Revenue Services may prescribe regulations and make...