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Conn. Gen. Stat. ch. 212a – Public Service Companies Tax | Midpage
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Connecticut General Statutes
Title 12
Chapter 212a
Conn. Gen. Stat. ch. 212a
Public Service Companies Tax
12-268a
Alternate methods of determining portion of business equitably attributable to Connecticut.
12-268b
Return of fiduciary.
12-268c
Refunds. Interest on refunds.
12-268d
Failure to pay tax when due. Penalty provisions.
12-268e
Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false.
12-268f
Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.
12-268g
Examination of returns. Penalties related to deficiency assessments.
12-268h
Delinquent taxes; interest; collection. Receipt and disposition of funds.
12-268i
Hearing by commissioner.
12-268j
Tax to be in lieu of certain other taxes.
12-268l
Appeals.
12-268m
Regulations and forms.
12-268n to 12-268r
Conn. Gen. Stat. § 12-268n to 12-268r