{"data":{"id":"us-ct/conn.-gen.-stat.-12-256a-and-12-256b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. §§ 12-256a and 12-256b","heading":"Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256; liable for personal property tax related to service under section 12-255b; property tax collected by state and distributed to towns as payment in lieu of taxes.","body":"Sections 12-256a and 12-256b are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.","path":["TITLE 12. TAXATION","CHAPTER 211*. COMMUNITY ANTENNA TELEVISION SYSTEMS AND ONE-WAY SATELLITE TRANSMISSION BUSINESSES TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_211.htm#secs_12-256a_and_12-256b","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":"bea966a25bbc45bd1569a0dd78bd741de251e8968a70a6904a4bb8b53d350734","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-256","next":"us-ct/conn.-gen.-stat.-12-256c"},"notice":"GroundRules: Original legal text. Not legal advice."}