Chapter 212a. Public Service Companies Tax
Section
12-268aAlternate methods of determining portion of business equitably attributable to Connecticut.12-268bReturn of fiduciary.12-268cRefunds. Interest on refunds.12-268dFailure to pay tax when due. Penalty provisions.12-268ePenalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false.12-268fExamination of books and records to verify return. Authority to take testimony under oath; subpoenas.12-268gExamination of returns. Penalties related to deficiency assessments.12-268hDelinquent taxes; interest; collection. Receipt and disposition of funds.12-268iHearing by commissioner.12-268jTax to be in lieu of certain other taxes.12-268kAbatement of taxes.12-268lAppeals.12-268mRegulations and forms.12-268n to 12-268r12-268n to 12-268r