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Connecticut General Statutes (Last Updated: November 2, 2019) |
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Volume 4. |
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Title 12. Taxation |
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Chapter 212. Utility Companies Tax |
| Sec. 12-264. *(See end of section for amended version of subdivision (2) of subsection (c) and effective date.) Tax on gross earnings. Registration of gas sellers. Return. |
| Sec. 12-265. Rate. Deductions. |
| Sec. 12-265a. Tax credit for expenditures for water pollution abatement facilities. |
| Secs. 12-265band12-265c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities. |
| Sec. 12-265d. Tax credit for expenditures to establish day care facilities for children of employees. |
| Secs. 12-266to12-268. Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes. |
Notations
*See Sec. 10-228b re tax credits for donations of computers to boards of education and public schools.
See Secs. 10-416, 10-416a re tax credits for rehabilitation of historic homes and certified historic structures.
See Sec. 12-217i re tax credits for investments in vehicles powered by clean alternative fuels and electricity.
See Sec. 12-217t re tax credits for personal property taxes paid on electronic data processing equipment.
See Sec. 12-217hh re tax credits for hiring displaced workers.
See Sec. 12-217ii re jobs creation tax credits.
Public utilities gross earnings are taxable under chapter. 161 C. 145.