Chapter 212. Utility Companies Tax
Section
12-264Tax on gross earnings. Registration of gas sellers. Return.12-265Rate. Deductions.12-265aTax credit for expenditures for water pollution abatement facilities.12-265b and 12-265cTax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.12-265dTax credit for expenditures to establish day care facilities for children of employees.12-266 to 12-268Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes.