Conn. Gen. Stat. § 12-268j

Sec. 12-268j. Tax to be in lieu of certain other taxes.

Year: 2026Length: 110 wordsSubsections: 1Official source
(b) The taxation provided for in chapter 211 upon gross earnings in any year shall be in lieu of all taxes with respect to such year on part of the tangible personal property that is used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service or a certified competitive video service subject to tax under chapter 219. The portion of such property in lieu of which taxation is provided for in chapter 211 and which is exempt from property tax is determined as provided in section 12-80b , except as provided in subsection (a) of this section. Cited. 180 C. 409.
Conn. Gen. Stat. § 12-268j: Sec. 12-268j. Tax to be in lieu of certain other taxes. | Justis AI