Connecticut Statutes
§ 12-209 — Tax to be in lieu of certain other 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.
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Connecticut § 12-209 (Tax to be in lieu of certain other taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(1949 Rev., S. 1891; P.A. 73-350, S. 3, 27.) History: P.A. 73-350 included reference to taxes under chapter 208, effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.