Conn. Gen. Stat. § 12-80b
This is the official text of Conn. Gen. Stat. § 12-80b, part of Connecticut’s Gen. Stat — part of the compiled statutory law of Connecticut, published by the state as "Gen. Stat." Browse the sections below, each linked to its official government source.
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Sec. 12-80b. Apportionment of property for purposes of section 12-80a.
Official statutory text
(2) The portion of such property to be taxed as provided in section 12-80a and the portion exempt under section 12-268j shall be computed on the basis of the taxpayer's gross receipts from rendering telecommunications service or a certified competitive video service, as defined in chapter 219, and from rendering community antenna television service, as defined in chapter 219, or on some other basis permitted under regulations the commissioner may adopt in accordance with the provisions of chapter 54.
(b) (1) Each taxpayer not described in subsection (a) of section 12-80a that owns tangible personal property used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service or a certified competitive video service subject to tax under chapter 219 shall have part of such property taxed as provided in this chapter, without regard to section 12-80a , and part of such property exempt from property tax in accordance with section 12-268j .
(2) The portion of such property to be taxed as provided in this chapter, without regard to section 12-80a and the portion exempt under section 12-268j , shall be computed on the basis of the taxpayer's gross receipts from rendering telecommunications service, as defined in chapter 219, and from rendering community antenna television service or a certified competitive video service, as defined in chapter 219, or on some other basis permitted under regulations the commissioner may adopt in accordance with the provisions of chapter 54.
(c) For purposes of this section, “assessment year” means the assessment year under this chapter.
(d) For purposes of this section, “community antenna television service” shall include service provided by a holder of a certificate of cable franchise authority pursuant to section 16-331p .
(b) (1) Each taxpayer not described in subsection (a) of section 12-80a that owns tangible personal property used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service or a certified competitive video service subject to tax under chapter 219 shall have part of such property taxed as provided in this chapter, without regard to section 12-80a , and part of such property exempt from property tax in accordance with section 12-268j .
(2) The portion of such property to be taxed as provided in this chapter, without regard to section 12-80a and the portion exempt under section 12-268j , shall be computed on the basis of the taxpayer's gross receipts from rendering telecommunications service, as defined in chapter 219, and from rendering community antenna television service or a certified competitive video service, as defined in chapter 219, or on some other basis permitted under regulations the commissioner may adopt in accordance with the provisions of chapter 54.
(c) For purposes of this section, “assessment year” means the assessment year under this chapter.
(d) For purposes of this section, “community antenna television service” shall include service provided by a holder of a certificate of cable franchise authority pursuant to section 16-331p .
Status: in_force · Read it on the official government site
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