|§ 12-249||Tax on gross earnings|
|§ 12-250||Definitions. Returns|
|§ 12-251||Basis. Rate. Deductions|
|§ 12-252||Commissioner to determine gross earnings. Assessment of tax|
|§ 12-255||Tax to be in lieu of certain other taxes|
Terms Used In Connecticut General Statutes > Chapter 210
- Commissioner of Revenue Services: means the Commissioner of Revenue Services or his authorized agent. See Connecticut General Statutes 12-1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Mortgagee: The person to whom property is mortgaged and who has loaned the money.
- net railway operating income: means railway operating revenues less railway operating expenses, railway tax accruals and uncollectible railway revenue, including in the computation thereof debits and credits arising from equipment rents and joint facility rents. See Connecticut General Statutes 12-250
- Trustee: A person or institution holding and administering property in trust.