Sec. 13b-225. (Formerly Sec. 16-75). Record of acquisition, consolidation or
merger of railroad or railway companies. Whenever any railroad or railway company,
pursuant to any authority contained in its charter, has acquired any of the franchises of
any other corporation or consolidated or merged with or in any other corporation, such
railroad or railway company shall, upon consummation of such acquisition, consolidation or merger, file with the Secretary of the State a certificate, signed and sworn to by
its president or its secretary, setting forth the fact of such acquisition, consolidation or
merger and, in case of consolidation or merger, the name of the consolidated or merged
corporation.
(1949 Rev., S. 5435.)
History: In 1981 Sec. 16-75 transferred to Sec. 13b-225.
Sec. 13b-226. (Formerly Sec. 16-75a). Declaration of policy. It is hereby declared that the improvement of railroads transporting freight or passengers within this
state or between this state and other states is a public purpose in furtherance whereof
the tax exemptions provided in sections 12-251 and 13b-226 to 13b-233, inclusive, may
properly be granted, such exemptions to continue, however, only so long as they result
in the preservation of service, or the increase thereof over present levels, or the rehabilitation and improvement of the plant and equipment used by railroad companies providing
freight or passenger transportation service within this state or between this state and
other states.
(1961, P.A. 11, S. 1; P.A. 78-291, S. 3, 16; P.A. 85-518, S. 2.)
History: P.A. 78-291 referred to transportation of freight "or" passengers rather than to transportation of freight "and"
passengers; in 1981 Sec. 16-75a transferred to Sec. 13b-226; P.A. 85-518 made technical changes.
Sec. 13b-227. (Formerly Sec. 16-75b). Railroad preservation and improvement projects. (a) On or before November first of each year, railroads transporting
freight or passengers within this state or between this state and other states and seeking
the tax exemption provided in sections 12-251 and 13b-226 to 13b-233, inclusive, shall
submit to the commissioner proposed railroad preservation and improvement projects,
undertaken for the purpose of gross receipts tax exemption and hereinafter referred to
as tax exemption projects. The commissioner shall review such proposed projects and
may make any modifications thereto as he deems necessary, in the public interest, provided such projects and any modifications thereto shall be issued by the commissioner
as final tax exemption projects not later than December thirty-first of each year. The
commissioner shall give prompt notice in writing to each such railroad of any modifications of such proposed tax exemption projects prepared for it and, prior to the issuance
of final tax exemption projects, shall give such railroad reasonable opportunity to present
comments and documentary material relating thereto. Such projects shall be effective
during the succeeding calendar year except as they may be modified by each such railroad upon the approval of the commissioner.
(b) In establishing tax exemption projects, the commissioner shall take into consideration: (1) The existing and prospective financial ability of the railroad, on the basis
of its past and estimated future net income from freight, passenger and other sources,
to comply with such projects; (2) the tax exemption projects, if any, established for such
railroad by any other state or states, or any agency or political subdivision thereof; (3)
the plan or plans, if any, recommended for such railroad by any committee or other
group of public officers designated for such purpose by this state and by one or more
other states; and (4) the reports and recommendations, if any, proposed by the United
States, any state, any agency or commission of either, or by him, relating to such railroad.
(1961, P.A. 11, S. 3, 5; 1969, P.A. 768, S. 213; P.A. 75-486, S. 1, 69; P.A. 77-614, S. 571, 587, 610; P.A. 78-291, S.
4, 5, 16; P.A. 85-518, S. 3.)
History: 1969 act included in Subsec. (b)(4) the Connecticut commissioner of transportation; P.A. 75-486 substituted
"public utilities control authority" for "public utilities commission" and "authority" for "commission", effective December
1, 1975; P.A. 77-614 substituted "commissioner of transportation" for reference to the public utilities control authority,
and "commissioner" for "authority", effective January 1, 1979; P.A. 78-291 provided in Subsec. (a) for the issuance of
standards by the authority in consultation with the commissioner of transportation on an interim basis until January, 1979,
at which time it further provided for substitution of the commissioner of transportation for the public utilities control
authority, effective January 1, 1979, and applicable with respect to the tax imposed under chapter 210 on gross earnings
in the calendar year ending December 31, 1978, and each calendar year thereafter; in 1981 Sec. 16-75b transferred to Sec.
13b-227; P.A. 85-518 provided that railroads seeking tax exemption submit railroad preservation and improvement projects
to the commissioner, rather than standards of service for the provision of passenger or freight transportation.
Sec. 13b-228. (Formerly Sec. 16-75c). Tax exemption projects. To effectuate
the policy of the state declared in section 13b-226, such tax exemption projects shall
specify for each such railroad those measures which the Commissioner of Transportation
deems necessary in the public interest for the railroad to carry out during the calendar
year following the date of issuance. Subject to the requirements of any applicable law
or order of any regulatory agency having jurisdiction over such railroad, such tax exemption projects shall include one or more of the following:
(a) Railroad track or railroad facility improvement projects in this state. Allowable
costs shall include design, inspection and construction of projects including, but not
limited to, the maintenance, rehabilitation or construction of tracks, bridges, stations, or
platforms or the acquisition or rehabilitation of equipment used exclusively in this state.
(b) Light density freight line service preservation, in this state, where the revenue
and variable cost of such lines create the potential for abandonment. Such preservation
means the railroads' assumption of the deficit cost of the operation of such a line and
shall be defined as one hundred ten per cent of the variable cost to provide service,
minus the revenues generated by such a line.
(c) Intercity rail passenger service expansion in this state. Such expansion means
Amtrak's assumption of the operating deficit directly attributable to the passenger train
service which is additional to the service defined in the Amtrak schedule dated October
28, 1984.
(1961, P.A. 11, S. 4; P.A. 75-486, S. 1, 69; P.A. 77-614, S. 571, 610; P.A. 78-291, S. 6, 7, 16; P.A. 85-518, S. 4.)
History: P.A. 75-486 substituted "public utilities control authority" for "public utilities commission", effective December 1, 1975; P.A. 77-614 substituted "commissioner of transportation" for "public utilities control authority", effective
January 1, 1979; P.A. 78-291 provided for the measures to be taken as mandatory and included contribution to the state
by the railroad of the nonfederal share or any part thereof in any rail service program sponsored by the state, on an interim
basis under the authority until January 1, 1979, and thereafter under the cognizance of the commissioner of transportation,
effective January 1, 1979, and applicable to tax imposed under chapter 210 on gross earnings in the calendar year ending
December 31, 1978, and each calendar year thereafter; in 1981 Sec. 16-75c transferred to Sec. 13b-228; P.A. 85-518
changed standards of service to tax exemption projects, deleted Subdivs. (a) to (f), inclusive, defining standards of service
and added new Subdivs. (a) to (c), inclusive, defining tax exemption projects.
Sec. 13b-229. (Formerly Sec. 16-75d.) Modification of tax exemption projects.
From time to time during the calendar year following the issuance of final tax exemption
projects the Commissioner of Transportation may modify such projects to reflect any
material changes in data previously considered under subsection (b) of section 13b-227,
after notice and hearing as provided by subsection (a) of section 13b-227.
(1961, P.A. 11, S. 6; P.A. 75-486, S. 1, 69; P.A. 77-614, S. 571, 610; P.A. 78-291, S. 8, 9, 16; P.A. 85-518, S. 5.)
History: P.A. 75-486 substituted "public utilities control authority" for "commission", i.e. public utilities commission,
effective December 1, 1975; P.A. 77-614 substituted "commissioner of transportation" for "public utilities control authority", effective January 1, 1979; P.A. 78-291 deleted provision concerning consultation with supervisory authorities of other
states (Sec. 13b-227) and provided for consultation by the authority with the commissioner of transportation on modification
of final standards on an interim basis until January 1, 1979, after which the modification comes under the cognizance of
the commissioner of transportation, effective January 1, 1979, and applicable to tax imposed under chapter 210 on gross
earnings in the calendar year ending December 31, 1978, and each calendar year thereafter; in 1981 Sec. 16-75d transferred
to Sec. 13b-229; P.A. 85-518 replaced standards of service with tax exemption projects.
Sec. 13b-230. (Formerly Sec. 16-75e). Inspection for compliance. The Commissioner of Transportation shall make periodic inspections to determine the degree of
compliance with tax exemption projects issued in accordance with sections 13b-226 to
13b-233, inclusive, and shall report his findings annually on or before October first to
the Governor and the chairmen of the joint standing committees of the General Assembly
having cognizance of matters relating to transportation and to state finance, revenue
and bonding.
(1961, P.A. 11, S. 7; P.A. 75-486, S. 1, 69; P.A. 77-614, S. 571, 610; P.A. 78-291, S. 10, 11, 16; P.A. 82-314, S. 31,
63; P.A. 85-518, S. 6.)
History: P.A. 75-486 substituted "public utilities control authority" for public utilities "commission", effective December 1, 1975; P.A. 77-614 substituted "commissioner of transportation" for "public utilities control authority", effective
January 1, 1979; P.A. 78-291 provided for the authority to report its findings to the chairmen of the joint standing committees
on transportation and finance, as well as to the governor, on an interim basis until January 1, 1979, at which time the
commissioner of transportation assumes responsibility for the report, effective January 1, 1979, and applicable to tax
imposed under chapter 210 on gross earnings in the calendar year ending December 31, 1978, and each calendar year
thereafter; in 1981 Sec. 16-75e transferred Sec. 13b-230; P.A. 82-314 changed committees names; P.A. 85-518 changed
standards of service to tax exemption projects.
Sec. 13b-231. (Formerly Sec. 16-75f). Powers of Commissioner of Transportation. For the purpose of establishing tax exemption projects and determining the degree
of compliance therewith, the Commissioner of Transportation may examine the accounts, books, and documents of each railroad for which he is preparing or has promulgated tax exemption projects, may inspect the transportation property of such railroad
and the performance of maintenance, cleaning and rehabilitation work thereon, may
hold investigations and hearings within or without the state, either separately or jointly
with appropriate agencies of other jurisdictions, and shall have power to compel the
attendance of witnesses and the production of accounts, books and documents by the
issuance of a subpoena.
(1961, P.A. 11, S. 8; P.A. 75-486, S. 1, 69; P.A. 77-614, S. 571, 587, 610; P.A. 85-518, S. 7.)
History: P.A. 75-486 substituted "public utilities control authority" for public utilities "commission", effective December 1, 1975; P.A. 77-614 substituted "commissioner of transportation" for "public utilities control authority", effective
January 1, 1979; in 1981 Sec. 16-75f transferred to Sec. 13b-231; P.A. 85-518 replaced standards of service with tax
exemption projects.
Sec. 13b-232. (Formerly Sec. 16-75g). Certification of eligibility. On or before
March 1, 1980, and annually thereafter, the Commissioner of Transportation shall certify
to the Governor as eligible to receive the exemption provided by section 12-251, any
railroad transporting freight or passengers within this state or between this state and
other states which, as of the date of its certification, has been found by the commissioner
to have complied with the tax exemption projects issued pursuant to sections 13b-226
to 13b-233, inclusive, for such railroad for the calendar year next preceding, except in
minor respects not deemed material by the commissioner in the light of the purposes of
said sections, provided no such railroad shall be certified by the commissioner as eligible
to receive said exemption unless the value of any expenditure made by such railroad
pursuant to section 13b-228 is not less than the amount of tax to be exempted, and
provided further if such expenditures are less than the amount of tax to be exempted,
the commissioner shall certify such railroad as eligible to receive a partial exemption
for any such amounts expended pursuant to said section 13b-228.
(1961, P.A. 11, S. 9; P.A. 75-486, S. 1, 69; P.A. 77-614, S. 571, 610; P.A. 78-291, S. 12, 13, 16; P.A. 85-518, S. 8.)
History: P.A. 75-486 substituted "public utilities control authority" for public utilities "commission", effective December 1, 1975; P.A. 77-614 substituted "commissioner of transportation" for "public utilities control authority", effective
January 1, 1979; P.A. 78-291 provided that on or before March 31, 1979, the commissioner of transportation after consultation with the public utilities control authority shall make the certification of eligibility for exemption to the governor
provided the expenditure by the railroad is not less than the amount of tax to be exempted and further provided for partial
exemptions where the expenditure is less; after March 31, 1979, sole responsibility for the certification on or before March
1, 1980, and annually thereafter lies with the commissioner of transportation; in 1981 Sec. 16-75g transferred to Sec. 13b-232; P.A. 85-518 replaced standards of service with tax exemption projects.
Sec. 13b-233. (Formerly Sec. 16-75h). Report of commissioner. On or before
March 1, 1980, and annually, thereafter, the Commissioner of Transportation shall submit to the Governor and the chairmen of the joint standing committees of the General
Assembly having cognizance of matters relating to transportation and to state finance,
revenue and bonding a report describing the effect of the tax exemption provided by
sections 12-251 and 13b-226 to 13b-233, inclusive, during the preceding calendar year,
the tax exemption projects issued by him pursuant to said sections and his determination
of the degree of compliance with such tax exemption projects in the preceding calendar
year. The commissioner shall include in such report a summary of the financial condition
of each railroad for which tax exemption projects have been issued as of the most recent
practicable date, together with such additional information as he deems desirable. The
commissioner shall also include in such report a list of all railroads providing passenger
or freight service within the state which have not been granted an exemption by the
aforementioned sections with the reasons for not granting such exemption, and his recommendations, if any, for changes in the laws of the state affecting such railroads in
the light of the purposes of said sections. Railroads providing service in Connecticut
may provide information in writing to the commissioner, which shall be considered by
him, in the development of his recommendations for any changes in the laws of the state
affecting railroads operating in the state or between this state and other states.
(1961, P.A. 11, S. 10; P.A. 75-486, S. 1, 69; P.A. 77-614, S. 571, 587, 610; P.A. 78-291, S. 14-16; P.A. 82-314, S. 32,
63; P.A. 85-518, S. 9.)
History: P.A. 75-486 substituted "public utilities control authority" for public utilities "commission" and "authority"
for "commission" thereafter, effective December 1, 1975; P.A. 77-614 substituted "commissioner of transportation" for
"public utilities control authority", effective January 1, 1979; P.A. 78-291 provided for submission of a preliminary report
on or before March 1, 1979, by the public utilities control authority to the commissioner of transportation in lieu of the
governor, provided that on or before April 1, 1979, the commissioner after consultation with the authority shall submit the
report modified as he deems appropriate to the governor and the chairmen of the joint standing committees on transportation
and finance-the reports to include list of railroads not granted an exemption and the reasons therefor, further provided that
railroads may submit information to be considered in the development of recommendations for changes in law, effective
to March 31, 1979, and further provided that on or before March 1, 1980, and annually thereafter commissioner of transportation solely responsible for the report, deleting the provisions re consultation with the authority; in 1981 Sec. 16-75h
transferred to Sec. 13b-233; P.A. 82-314 changed formal designations of transportation and finance committees; P.A. 85-518 replaced "standards of service" with "tax exemption projects".
Sec. 13b-234. (Formerly Sec. 16-75i). Rights and benefits of on-train employees on acquisition of railroad. When the facilities of a railroad are acquired, and operation of such railroad is continued, by any person, trustee, receiver, railroad company,
public authority or other authority constituting a body corporate and politic, the on-train
employees of such railroad shall retain all of their employees' rights and benefits to
which they were entitled prior to such acquisition. For the purposes of this section, on-train employees means trainmen, firemen or engineers. The provisions of this section do
not apply to the sale or lease of individual parcels of land such as stations or parking lots.
(1969, P.A. 534; P.A. 03-115, S. 67.)
History: In 1981 Sec. 16-75i transferred to Sec. 13b-234; P.A. 03-115 made technical changes.
Sec. 13b-235. Enforcement of statutory provisions and orders of commissioner. On application of the Commissioner of Transportation or of the Attorney General, the superior court for the judicial district of Hartford may enforce, by appropriate
decree or process, any provision of this chapter and chapters 245a and 245b or any valid
order of the Commissioner of Transportation pursuant to these chapters.
(P.A. 81-435, S. 3; P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4-6.)
History: P.A. 88-230 replaced "judicial district of Hartford-New Britain" with "judicial district of Hartford", effective
September 1, 1991; P.A. 90-98 changed the effective date of P.A. 88-230 from September 1, 1991, to September 1, 1993;
P.A. 93-142 changed the effective date of P.A. 88-230 from September 1, 1993, to September 1, 1996, effective June 14,
1993; P.A. 95-220 changed the effective date of P.A. 88-230 from September 1, 1996, to September 1, 1998, effective
July 1, 1995.
See Secs. 13b-315, 13b-375 for identical provisions relating to railroad construction and location and railroad operations
respectively.