reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-243 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 209 - Air Carriers Tax|Section 12-243 - Definitions.

 As used in this chapter:(a) “Air carrier” means any person, firm, partnership, corporation, limited liability company, association, trustee, receiver or assignee which engages in the transportation by air of persons or property for hire and which makes landings or takeoffs or air pickups or deliveries in this state;(b) “Aircraft arrivals and departures” means scheduled landings and takeoffs in this state of the aircraft of an air carrier, scheduled air pickups and deliveries in this state by the aircraft of an air carrier, and, in the case of nonscheduled operations, shall include all landings and takeoffs, pickups and deliveries;(c) “Flight equipment” means full equipment of aircraft for flight;(d) “Originating revenue” within this state means revenue to an air carrier from the transportation of revenue passengers and revenue cargo, exclusive of express and mail, first received by such carrier either as originating or connecting traffic at airports within this state. When it cannot otherwise be determined, the revenue of an air carrier from the transportation of revenue cargo attributable to a particular airport for any period shall be computed by multiplying the pounds of revenue cargo first received by such air carrier at such airport during such period by the average revenue per pound received by such air carrier from the transportation of revenue cargo over its entire system for the same period;(e) “Revenue tons handled” by an air carrier at an airport means the weight in tons of revenue passengers, at two hundred pounds per passenger, and revenue cargo first received either as originating or connecting traffic or finally discharged by such carrier at such airport.(1949 Rev., S. 1922; P.A 95-79, S. 29, 189.)History: P.A. 95-79 redefined “air carrier” to include a limited liability company, effective May 31, 1995.
CT Gen Stat § 12-244 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 209 - Air Carriers Tax|Section 12-244 - Allocation of tax.

 The tax provided for in chapter 208 on the net income or minimum base, as far as air carriers incorporated or doing business in this state are concerned, shall be allocated to this state by use of the arithmetical average of the following three ratios, provided, if it should be found that such ratios should so operate as to subject a taxpayer to taxation on a greater or lesser portion of its business than is reasonably attributable to this state, the provisions of section 12-221a shall apply: (a) The ratio which the aircraft arrivals and departures within this state scheduled by such air carrier during the income year bears to the total aircraft arrivals and departures scheduled by such carrier on its entire system during the same period; provided, in the case of nonscheduled operations, all arrivals and departures shall be substituted for scheduled arrivals and departures; (b) the ratio which the revenue tons handled by such air carrier at airports within this state during the income year bears to the total revenue tons handled by such carrier at all airports on its entire system during the same period; (c) the ratio which such air carrier's originating revenue within this state for the income year bears to the total originating revenue of such carrier from its entire system for the same period.(1949 Rev., S. 1923; 1949, 1951, S. 1106d; P.A. 73-350, S. 15, 27.)History: P.A. 73-350 substituted reference to Sec. 12-221a for reference to repealed Sec. 12-221.See chapter 138c re tax credits for donations to Rental Housing Assistance Trust Fund.
CT Gen Stat § 12-245 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 209 - Air Carriers Tax|Section 12-245 - Local taxation of real and personal property.

 Real property and personal property, except flight equipment owned or being operated by a public air carrier which air carrier is engaged principally in scheduled or nonscheduled interstate or foreign air transportation for hire under a certificate of public convenience and necessity or other economic authority issued by the civil aeronautics board or its successor, shall be taxed locally in accordance with the applicable laws of this state.(1949 Rev., S. 1924; 1969, P.A. 521.)History: 1969 act replaced exception for flight equipment of “all carriers” with exception for flight equipment owned or operated by specific types of public air carriers.Construed and applied. 166 C. 413.
CT Gen Stat § 12-246 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 209 - Air Carriers Tax|Section 12-246 - Filing of returns.

 Air carriers subject to the provisions of this chapter shall file returns on a calendar year basis unless a fiscal year other than the calendar year has been established for federal income tax purposes, in which event such fiscal year shall be used.(1949 Rev., S. 1925; 1951, S. 1107d; P.A. 99-121, S. 8, 28.)History: P.A. 99-121 deleted provision re closing of books by authorization or order of civil aeronautics board and added provision re establishment of fiscal year for federal income tax purposes, effective June 3, 1999, and applicable to income years commencing on or after January 1, 2000.
CT Gen Stat § 12-247 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 209 - Air Carriers Tax|Section 12-247 - Minimum tax.

 The tax imposed shall in no case be less than two hundred fifty dollars for each income year.(1951, 1953, June, 1955, S. 1108d; 1957, P.A. 80, S. 1; 1959, P.A. 175, S. 1; 564, S. 1; 1961, P.A. 604, S. 4; February, 1965, P.A. 461, S. 9; June, 1969, P.A. 1, S. 16; June, 1971, P.A. 5, S. 113; 1972, P.A. 285, S. 8; P.A. 73-350, S. 16, 27; P.A. 81-66, S. 4, 5; 81-255, S. 24, 37; P.A. 85-159, S. 4, 19; 85-469, S. 4, 6; P.A. 99-121, S. 9, 28.)History: 1959 acts included contingent reserves and open book accounts in computation of tax basis, and added exclusion for trade accounts payable; 1961 act increased alternate tax rate from 1.9 mills per dollar to 2.5 mills per dollar, and increased the minimum tax from $20 to $25; 1965 act specified that 2.5 mill rate applies through income years beginning before January 1, 1966, and increased rate to two and five-eighths mills thereafter and specified that $25 minimum tax applies through same years and is increased to $30 thereafter; 1969 act set temporary mill rate increase at four mills and temporary increase in minimum tax to $45 for income years beginning on and after January 1, 1969, and before January 1, 1971; 1971 act substituted 1973 for 1971 as closing date of temporary increase; 1972 act made four mill rate and $45 minimum tax permanent; P.A. 73-350 deleted provisions specifically applicable to unincorporated air carriers, leaving provision re reduction of taxes when incorporated air carrier has operated 11 months or less, changed reference to taxes under “this section” to taxes imposed under “this chapter and chapter 208” and raised minimum tax to $50, effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 81-66 increased minimum tax from $50 to $100, effective May 4, 1981, and applicable to income years commencing on or after January 1, 1981; P.A. 81-255 increased minimum tax to $250, effective July 1, 1981, and applicable to income years commencing on or after January 1, 1981; P.A. 85-159 reduced minimum tax to $100 for income years of corporations commencing on or after January 1, 1985; P.A. 85-469 revised effective date of P.A. 85-159 but without affecting this section; P.A. 99-121 deleted provisions re reduction of tax in proportion to fractional part of year during which air carrier operated and increased the amount of the minimum tax from $100 to $250, effective June 3, 1999, and applicable to income years commencing on or after January 1, 2000.
CT Gen Stat § 12-248 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 209 - Air Carriers Tax|Section 12-248 - Application of corporation business tax.

 So far as the same are consistent with this chapter, the provisions of chapter 208 shall apply to incorporated air carriers.(1949 Rev., S. 1926; 1951, June, 1955, S. 1110d.)
CT Gen Stat § 12-249 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 210 - Railroad Companies Tax|Section 12-249 - Tax on gross earnings.

 Each corporation operating a railroad, and carrying on business for profit in this state, shall, on or before July first, annually, pay a tax computed upon its gross earnings from all sources from operations in this state; gross earnings being all receipts classified as railway operating revenues by the Interstate Commerce Commission or its successor agency in the classification of accounts prescribed by said commission. No deduction shall be made from such gross earnings for any commission, rebate or other payment, except a refund resulting from an error or overcharge.(1949 Rev., S. 1927; P.A. 87-124, S. 1, 18; P.A. 96-222, S. 6, 41.)History: P.A. 87-124 specified that payments be made on or before July first, effective January 1, 1988, and applicable with respect to the tax imposed under chapter 210 on gross earnings in the calendar year ending December 31, 1987, and in each calendar year thereafter; P.A. 96-222 inserted “or its successor agency” after “Interstate Commerce Commission”, effective July 1, 1996.See chapter 138c re tax credits for donations to Rental Housing Assistance Trust Fund.
CT Gen Stat § 12-252 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 210 - Railroad Companies Tax|Section 12-252 - Commissioner to determine gross earnings. Assessment of tax.

 Section 12-252 is repealed, effective January 1, 1988, and applicable with respect to the tax imposed under this chapter on gross earnings in the calendar year ending December 31, 1987, and in each calendar year thereafter.(1949 Rev., S. 1930; P.A. 77-614, S. 139, 610; P.A. 82-62, S. 1; P.A. 85-562, S. 1; P.A. 87-124, S. 17, 18.)
CT Gen Stat § 12-255 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 210 - Railroad Companies Tax|Section 12-255 - Tax to be in lieu of certain other taxes.

 The tax provided for in this chapter upon the gross earnings of each corporation included in section 12-249 shall be in lieu of all other taxes in this state for the year ended the thirty-first day of December of the year for which such statement is required to be made on its rights, franchises, funded and floating debt and property in this state, and on the property of each corporation, which property is operated in this state by any such corporation so liable to such tax upon gross earnings, but the real estate in this state owned by such corporation, or by a corporation whose property is operated by it, when not used exclusively for railroad purposes, shall be assessed and taxed where it is located.(1949 Rev., S. 1933; 1961, P.A. 517, S. 118; P.A. 85-562, S. 2; P.A. 87-124, S. 3, 18.)History: 1961 act deleted exemption of stockholders and bondholders from taxation; P.A. 85-562 added Subsecs. (b), (c) and (d) concerning administration and enforcement of the tax, which administrative and enforcement provisions are similar in most aspects to those applicable with respect to other state taxes; P.A. 87-124 deleted Subsecs. (b) to (d), inclusive, concerning determination of the amount of tax by the commissioner, effective January 1, 1988, and applicable with respect to the tax imposed under chapter 210 on gross earnings in the calendar year ending December 31, 1987, and in each calendar year thereafter.Exemption of shares of stock issued to increase capital stock. 30 C. 290. Exemption of bonds in hands of holders considered. 33 C. 187. Under former law, what property regarded as used for railroad purposes. 40 C. 498.
CT Gen Stat § 12-256c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax|Section 12-256c - A portion of total tax payable with respect to telecommunications service rendered to be paid to the state and a portion thereof to be paid to municipalities in which the taxpayer operates.

 Section 12-256c is repealed, effective June 26, 1987, and applicable to taxes due April 1, 1988, from companies subject to tax under section 12-256.(P.A. 86-410, S. 27, 28; P.A. 87-415, S. 12, 13.)
CT Gen Stat § 12-256f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax|Section 12-256f - Amortization of portion of tax on gross earnings from telecommunications service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making purposes.

 Section 12-256f is repealed, effective October 1, 2002.(P.A. 89-251, S. 8, 203; P.A. 91-82, S. 3, 5; S.A. 02-12, S. 1.)
CT Gen Stat § 12-256g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax|Section 12-256g - Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.

 Section 12-256g is repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.(P.A. 89-251, S. 195, 203; P.A. 90-230, S. 68, 101; P.A. 91-82, S. 4, 5.)
CT Gen Stat § 12-257 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax|Section 12-257 - Companies furnishing, leasing or operating railroad cars.

 Section 12-257 is repealed.(1949 Rev., S. 1944; 1961, P.A. 604, S. 11.)
CT Gen Stat § 12-258a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax|Section 12-258a - Tax credit for expenditures for water pollution abatement facilities.

 Section 12-258a is repealed.(1967, P.A. 57, S. 31; 1969, P.A. 291, S. 2.)
CT Gen Stat § 12-258d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax|Section 12-258d - Tax credit for expenditures to establish day care facilities for children of employees.

 Section 12-258d is repealed effective January 1, 1990, and applicable to income years of corporations commencing on or after that date.(P.A. 81-100, S. 1, 2; P.A. 82-469, S. 9, 11; P.A. 83-453, S. 2, 4; P.A. 88-289, S. 2, 4; P.A. 89-364, S. 6, 7.)
CT Gen Stat § 12-263c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211a - Ambulatory Surgical Centers Tax|Section 12-263c - Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services.

 (a) If any hospital fails to pay the amount of tax reported to be due on its return within the time specified under the provisions of section 12-263b, there shall be imposed a penalty equal to ten per cent of such amount due and unpaid, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment.(b) If any hospital has not made its return within one month after the time specified in section 12-263b, the Commissioner of Revenue Services may make such return at any time thereafter, according to the best information obtainable and according to the form prescribed. To the tax imposed upon the basis of such return, there shall be added an amount equal to ten per cent of such tax, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment.(c) Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalties provided under this section when it is proven to his satisfaction that the failure to pay any tax on time was due to reasonable cause and was not intentional or due to neglect.(d) The commissioner shall notify the Commissioner of Social Services of any amount delinquent under sections 12-263a to 12-263e, inclusive, and, upon receipt of such notice, the Commissioner of Social Services shall deduct and withhold such amount from amounts otherwise payable by the Department of Social Services to the delinquent hospital.(P.A. 94-9, S. 23, 41; P.A. 95-359, S. 11, 19; P.A. 11-6, S. 147.)History: P.A. 94-9 effective April 1, 1994; P.A. 95-359 amended Subsecs. (a) and (b) to change interest rate from 1.66% to 1%, effective July 1, 1995, and applicable to taxes due and owing on or after that date; P.A. 11-6 added Subsec. (d) re notice to Commissioner of Social Services of delinquent amounts, effective July 1, 2011, and applicable to calendar quarters commencing on or after that date.
CT Gen Stat § 12-263e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211a - Ambulatory Surgical Centers Tax|Section 12-263e - Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.

 The provisions of sections 12-550 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-263a to 12-263e, inclusive, in the same manner and with the same force and effect as if the language of said sections 12-550 to 12-554, inclusive, and said section 12-555a had been incorporated in full into sections 12-263a to 12-263e, inclusive, and had expressly referred to the tax under said sections, except to the extent that any provision is inconsistent with a provision in said sections 12-263a to 12-263e, inclusive.(P.A. 94-9, S. 25, 41.)History: P.A. 94-9 effective April 1, 1994.
CT Gen Stat § 12-263aa (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees|Section 12-263aa - Determination by the Centers for Medicare and Medicaid ­Services.

 For the state fiscal years ending June 30, 2020, through June 30, 2026, the tax imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services shall cease to be imposed if the Centers for Medicare and Medicaid Services (1) determines that such tax is an impermissible tax under Section 1903(w) of the Social Security Act, as amended from time to time, or (2) does not approve the applicable Medicaid state plan amendments necessary for the state to receive federal financial participation under the Medicaid program for the payments set forth in subsection (i) of section 17b-239 and subsection (c) of section 17b-239e. In the event of such a determination or disapproval, the General Assembly shall consider, during the next occurring regular or special session, whichever is sooner, such amendments to the general statutes as are necessary to comply with federal law regarding such tax.(Dec. Sp. Sess. P.A. 19-1, S. 4.)History: Dec. Sp. Sess. P.A. 19-1 effective December 19, 2019.
CT Gen Stat § 12-263u (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees|Section 12-263u - Claims for refunds.

 (a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r, believing that it has overpaid any tax or fee due under said sections, may file a claim for refund, in writing, with the commissioner not later than three years after the due date for which such overpayment was made, stating the specific grounds upon which the claim is founded. Failure to file a claim within the time prescribed in this subsection shall constitute a waiver of any demand against the state on account of overpayment. Within a reasonable time, as determined by the commissioner, following receipt of such claim for refund, the commissioner shall determine whether such claim is valid and, if so determined, the commissioner shall notify the Comptroller of the amount of such refund and the Comptroller shall draw an order on the Treasurer in the amount thereof for payment to the taxpayer. If the commissioner determines that such claim is not valid, either in whole or in part, the commissioner shall mail notice of the proposed disallowance in whole or in part of the claim to the taxpayer, which notice shall set forth briefly the commissioner's findings of fact and the basis of disallowance in each case decided in whole or in part adversely to the taxpayer. Sixty days after the date on which it is mailed, a notice of proposed disallowance shall constitute a final disallowance except only for such amounts as to which the taxpayer has filed, as provided in subsection (b) of this section, a written protest with the commissioner.(b) On or before the sixtieth day after the mailing of the proposed disallowance, the taxpayer may file with the commissioner a written protest against the proposed disallowance in which the taxpayer sets forth the grounds on which the protest is based. If a protest is filed, the commissioner shall reconsider the proposed disallowance and, if the taxpayer has so requested, may grant or deny the taxpayer or its authorized representatives a hearing.(c) The commissioner shall mail notice of the commissioner's determination to the taxpayer, which notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer.(d) The action of the commissioner on the taxpayer's protest shall be final upon the expiration of one month from the date on which the commissioner mails notice of the commissioner's determination to the taxpayer, unless within such period the taxpayer seeks judicial review of the commissioner's determination.(June Sp. Sess. P.A. 17-4, S. 6.)History: June Sp. Sess. P.A. 17-4 effective November 21, 2017.