{"data":{"id":"us-ct/conn.-gen.-stat.-12-256d-and-12-256e","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. §§ 12-256d and 12-256e","heading":"Company subject to tax under sections 12-256 and 12-255b for same tax year may pay both taxes annually. One-third of total tax on telecommunications service under sections 12-256 and 12-258 to be distributed to municipalities as property tax relief.","body":"Sections 12-256d and 12-256e are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.","path":["TITLE 12.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_12-256d_and_12-256e","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":"fb54c6a63bed163b9c79d8ac23b583507cbcbd361d24edd11f57c4d02e16401c","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-256c","next":"us-ct/conn.-gen.-stat.-12-256f"},"notice":"GroundRules: Original legal text. Not legal advice."}