Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-241a
Definition
Official textcga.ct.gov
As used in section 12-241, “Connecticut motor bus company” means any common carrier motor bus company, organized in this state and engaged in the business of carrying passengers for hire, to which a certificate has been issued under the provisions of section 13b-80 and seventy-five per cent of whose gross operating revenue in each calendar year is derived from operations within the state.
(1959, P.A. 673, S. 3, 4; 1961, P.A. 89, S. 1.)
History: 1961 act deleted limitation of relief for bus companies to taxes on assessment lists of 1959 and 1960.
Source: view the official text
In this chapter (40 sections)
- 12-219a · Apportionment of tax base in and out of state. Insurance…
- 12-219b · Election with respect to apportionment of net income
- 12-221a · Petition for alternative method of apportionment. Regulations
- 12-222 · Annual return. Designated taxable member of combined group.…
- 12-223 · Returns of affiliated corporations
- 12-223a · Combined corporation business tax return
- 12-223b · Intercompany rents and business receipts
- 12-223c · Minimum tax in combined return
- 12-223d · Assessments against one or more taxpayers in combined return
- 12-223e · Readjustment of taxes on revision of combined return
- 12-223f · Preference tax due from corporations filing a combined return
- 12-224 · Return of fiduciary
- 12-225 · Supplemental and amended returns. Refund claim
- 12-226 · Correction of returns; additional tax; refunds
- 12-226a · Adjustments by the commissioner. Regulations
- 12-227 · Interest on refunds
- 12-228 · Refunds to be made from General Fund
- 12-229 · Failure to pay tax or make return. Penalty. Waiver of penalty…
- 12-230 · Forfeiture of corporate rights for failure to make returns
- 12-231 · Penalties for wilful violation of requirements related to…
- 12-231a · Formation of insurance company affiliate of holding company…
- 12-232 · Authority to take testimony under oath; subpoenas
- 12-233 · Examination of returns by commissioner. Deadlines for mailing…
- 12-234 · Settlement with Treasurer
- 12-235 · Delinquent taxes; interest; collection
- 12-235a · Disallowance of credits if taxes due and unpaid
- 12-236 · Hearing by commissioner
- 12-237 · Appeal
- 12-238 · Abatement of taxes
- 12-239 · Abatement of taxes on motor bus company in receivership
- 12-240 · Publication and disclosure of information
- 12-241 · Tax to be in lieu of other taxes
- 12-241a · Definition
- 12-242 · Regulations
- 12-242d · Installment payment of estimated tax. Interest on…
- 12-242e · Disposition of installments
- 12-242f · Obligations of fiduciary
- 12-242g · Overpayments
- 12-242h · Regulations
- 12-242i · Declaration as return