Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-209: Tax to be in lieu of certain other taxes.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 207*. INSURANCE COMPANIES AND HEALTH CARE CENTERS TAXES

The taxes imposed by this chapter and chapter 208 shall be in lieu of all other taxes upon the intangible assets of any domestic insurance company, or the income therefrom, and shall be in lieu of all other taxes upon the franchises of domestic companies taxable hereunder; but such companies shall be taxable upon all real and tangible personal property not specifically exempt by law.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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