Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 212a. Public Service Companies Tax |
Sec. 12-268a. Alternate methods of determining portion of business equitably attributable to Connecticut. |
Sec. 12-268b. Return of fiduciary. |
Sec. 12-268c. Refunds. Interest on refunds. |
Sec. 12-268d. Failure to pay tax when due. Penalty provisions. |
Sec. 12-268e. Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false. |
Sec. 12-268f. Examination of books and records to verify return. Authority to take testimony under oath; subpoenas. |
Sec. 12-268g. Examination of returns. Penalties related to deficiency assessments. |
Sec. 12-268h. Delinquent taxes; interest; collection. Receipt and disposition of funds. |
Sec. 12-268i. Hearing by commissioner. |
Sec. 12-268j. Tax to be in lieu of certain other taxes. |
Sec. 12-268k. Abatement of taxes. |
Sec. 12-268l. Appeals. |
Sec. 12-268m. Regulations and forms. |
Secs. 12-268nto12-268r. [Reserved] |
Notations
*See Sec. 12-217i re tax credits for investments in vehicles powered by clean alternative fuels and electricity.
Legislative intent as to effective dates interpreted. 150 C. 578.