Chapter 210. Railroad Companies Tax
Section
12-249Tax on gross earnings.12-250Definitions. Returns.12-251Basis. Rate. Deductions.12-252Commissioner to determine gross earnings. Assessment of tax.12-252a and 12-252bCredit against tax for expenditures for air pollution abatement facilities. Tax credit for expenditures for industrial waste treatment facilities.12-253 and 12-254Tax, when payable; warrant for collection; state tax lien against real estate and foreclosure procedure. Interest on unpaid installments.12-255Tax to be in lieu of certain other taxes.