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U.S. State Codes
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Connecticut
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Title 12 - Taxation
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Chapter 210 - Railroad Companies Tax
Chapter 210 - Railroad Companies Tax
Section 12-249 - Tax on gross earnings.
Section 12-250 - Definitions. Returns.
Section 12-251 - Basis. Rate. Deductions.
Section 12-252 - Commissioner to determine gross earnings. Assessment of tax.
Section 12-252a and 12-252b - Credit against tax for expenditures for air pollution abatement facilities. Tax credit for expenditures for industrial waste treatment facilities.
Section 12-253 and 12-254 - Tax, when payable; warrant for collection; state tax lien against real estate and foreclosure procedure. Interest on unpaid installments.
Section 12-255 - Tax to be in lieu of certain other taxes.