Utility Companies Tax

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Utility Companies Tax

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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.

Sections
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.

Sections
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.