Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-256c

A portion of total tax payable with respect to telecommunications service rendered to be paid to the state and a portion thereof to be paid to municipalities in which the taxpayer operates

Official textcga.ct.gov
Section 12-256c is repealed, effective June 26, 1987, and applicable to taxes due April 1, 1988, from companies subject to tax under section 12-256.

(P.A. 86-410, S. 27, 28; P.A. 87-415, S. 12, 13.)

Secs. 12-256d and 12-256e. Company subject to tax under sections 12-256 and 12-255b for same tax year may pay both taxes annually. One-third of total tax on telecommunications service under sections 12-256 and 12-258 to be distributed to municipalities as property tax relief. Sections 12-256d and 12-256e are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.

(P.A. 87-415, S. 10, 11, 13; P.A. 88-337, S. 1, 5; P.A. 91-82, S. 4, 5.)

Sec. 12-256f. Amortization of portion of tax on gross earnings from telecommunications service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making purposes. Section 12-256f is repealed, effective October 1, 2002.

(P.A. 89-251, S. 8, 203; P.A. 91-82, S. 3, 5; S.A. 02-12, S. 1.)

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In this chapter (7 sections)
  1. 12-256 · Tax on gross earnings of community antenna television systems,…
  2. 12-256c · A portion of total tax payable with respect to…
  3. 12-256g · Additional tax for 1989 tax year applicable to companies…
  4. 12-257 · Companies furnishing, leasing or operating railroad cars
  5. 12-258 · Apportionment of gross earnings. Rates of tax
  6. 12-258a · Tax credit for expenditures for water pollution abatement…
  7. 12-258d · Tax credit for expenditures to establish day care facilities…
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