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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 212a - Public Service Companies Tax
Chapter 212a - Public Service Companies Tax
Section 12-268a - Alternate methods of determining portion of business equitably attributable to Connecticut.
Section 12-268b - Return of fiduciary.
Section 12-268c - Refunds. Interest on refunds.
Section 12-268d - Failure to pay tax when due. Penalty provisions.
Section 12-268e - Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false.
Section 12-268f - Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.
Section 12-268g - Examination of returns. Penalties related to deficiency assessments.
Section 12-268h - Delinquent taxes; interest; collection. Receipt and disposition of funds.
Section 12-268i - Hearing by commissioner.
Section 12-268j - Tax to be in lieu of certain other taxes.
Section 12-268k - Abatement of taxes.
Section 12-268l - Appeals.
Section 12-268m - Regulations and forms.