Public Service Companies Tax
Section 12-268a - Sec. 12-268a. Alternate Methods of Determining Portion of Business Equitably Attributable to Connecticut.Section 12-268b - Sec. 12-268b. Return of Fiduciary.Section 12-268c - Sec. 12-268c. Refunds. Interest on Refunds.Section 12-268d - Sec. 12-268d. Failure to Pay Tax When Due. Penalty Provisions.Section 12-268e - Sec. 12-268e. Penalties for Failure to Pay the Tax or Submit Return With Intent or Wilful Delivery of Return Known to Be False.Section 12-268f - Sec. 12-268f. Examination of Books and Records to Verify Return. Authority to Take Testimony Under Oath; Subpoenas.Section 12-268g - Sec. 12-268g. Examination of Returns. Penalties Related to Deficiency Assessments.Section 12-268h - Sec. 12-268h. Delinquent Taxes; Interest; Collection. Receipt and Disposition of Funds.Section 12-268i - Sec. 12-268i. Hearing by Commissioner.Section 12-268j - Sec. 12-268j. Tax to Be in Lieu of Certain Other Taxes.Section 12-268k - Sec. 12-268k. Abatement of Taxes.Section 12-268l - Sec. 12-268l. Appeals.Section 12-268m - Sec. 12-268m. Regulations and Forms.