Connecticut Code § 12-256a and 12-256b

Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256 ; liable for personal property tax related to service under section 12-255b ; property tax collected by state and distributed to towns as payment in lieu of taxes

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Sections 12-256a and 12-256b are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.

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