Connecticut Statutes
§ 3-114n — Recording of revenue from gross earnings tax on cable and satellite television systems received at end of fiscal year.
Connecticut § 3-114n
This text of Connecticut § 3-114n (Recording of revenue from gross earnings tax on cable and satellite television systems received at end of fiscal year.) 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. § 3-114n (2026).
Text
At the end of each fiscal year commencing with the fiscal year ending June 30, 2003, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax imposed under the provisions of chapter 211 on gross earnings in such fiscal year applicable to operating a community antenna television system under chapter 289 or to any person operating a business that provides one-way transmission to subscribers of video programming by satellite and which tax is received by the Commissioner of Revenue Services not later than five business days after the last day of July immediately following the end of such fiscal year.
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Legislative History
(P.A. 03-2, S. 55; June 30 Sp. Sess. P.A. 03-1, S. 119; P.A. 05-145, S. 8.) History: P.A. 03-2 effective February 28, 2003; June 30 Sp. Sess. P.A. 03-1 added provision re tax on satellite television businesses, effective August 16, 2003; P.A. 05-145 changed date of receipt of payment to not later than five business days after the last day of July, effective June 24, 2005.
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Bluebook (online)
Connecticut § 3-114n, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/3-114n.