Conn. Gen. Stat. § 12-241a: Definition.
Where this section sits in the code
- TITLE 12. TAXATION
- CHAPTER 208*. CORPORATION BUSINESS TAX
- PART I. IMPOSITION AND PAYMENT OF TAX
As used in section 12-241, “Connecticut motor bus company” means any common carrier motor bus company, organized in this state and engaged in the business of carrying passengers for hire, to which a certificate has been issued under the provisions of section 13b-80 and seventy-five per cent of whose gross operating revenue in each calendar year is derived from operations within the state.
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