Public Service Companies Tax

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

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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.

Sections
12-268n to 12-268r

Reserved for future use.