{"data":{"id":"us-ct/conn.-gen.-stat.-12-214a-and-12-215","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. §§ 12-214a and 12-215","heading":"Effective date of subsection (7) of section 12-214. Certain gross rentals to be tax-exempt.","body":"Sections 12-214a and 12-215 are repealed.","path":["TITLE 12. TAXATION","CHAPTER 208*. CORPORATION BUSINESS TAX","PART I. IMPOSITION AND PAYMENT OF TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_208.htm#secs_12-214a_and_12-215","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"727579346c1c922eacdaf147a7167de0be8e38a5aaac769a348e19b491764a67","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-214","next":"us-ct/conn.-gen.-stat.-12-216"},"notice":"GroundRules: Original legal text. Not legal advice."}