Connecticut Statutes

§ 12-209 — Tax to be in lieu of certain other taxes.

Connecticut § 12-209
JurisdictionConnecticut
Title 12Taxation
Ch. 207Insurance Companies and Health Care Centers Taxes

This text of Connecticut § 12-209 (Tax to be in lieu of certain other taxes.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Conn. Gen. Stat. § 12-209 (2026).

Text

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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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.

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Bluebook (online)
Connecticut § 12-209, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-209.