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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 212 - Utility Companies Tax
Chapter 212 - Utility Companies Tax
Section 12-264 - Tax on gross earnings. Registration of gas sellers. Return.
Section 12-265 - Rate. Deductions.
Section 12-265a - Tax credit for expenditures for water pollution abatement facilities.
Section 12-265b and 12-265c - Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
Section 12-265d - Tax credit for expenditures to establish day care facilities for children of employees.
Section 12-266 to 12-268 - Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes.