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Railroad Companies Tax
Law
Connecticut General Statutes
Taxation
Railroad Companies Tax
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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.
Sections
12-252a and 12-252b
Credit against tax for expenditures for air pollution abatement facilities. Tax credit for expenditures for industrial waste treatment facilities.
Sections
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.