Connecticut § 16-344 - Exemption from state regulation and state and local tax.

Full text of Connecticut Connecticut General Statutes § 16-344 — Exemption from state regulation and state and local tax., with citation guidance and answers to common questions.

§ 16-344. Exemption from state regulation and state and local tax.

Sec. 16-344. Exemption from state regulation and state and local tax. (a) Mass transportation and railroad service operated pursuant to this compact shall be exempt from state regulation.

(b) During such time as the Metropolitan Transportation Authority, a state agency of the state of New York, or any subsidiary corporation of said authority shall operate the New Haven commuter railroad service under and by virtue of an interstate compact between the state of Connecticut and the state of New York, none of the authority's activities conducted within the boundaries of the state of Connecticut for or in connection with the operation, maintenance, repair or improvement of such service or of the agency's facilities shall be subject to any state or local tax, nor shall any state or local tax be imposed upon the possession, sale, storage, acceptance, consumption or other use of tangible personal property, including but not limited to motor fuels, by said authority or upon the rendering of services to said authority, for such operation, maintenance, repair or improvement. The Commissioner of Revenue Services shall provide exemption certificates, prepared by him, to the authority enabling it to avail itself of the benefits of this provision, but such benefits shall not be conditioned upon the preparation, issuance or acceptance of any such certificate.

(1969, P.A. 46, S. 2; P.A. 88-134, S. 2, 3.)

History: P.A. 88-134 added Subsec. (b) re exemption of any of the Metropolitan Transportation Authority's activities conducted in the state from any state or local tax, effective May 6, 1988, and applicable to assessment year commencing October 1, 1988, and thereafter.

Since section specifically refers to “state regulation”, it is controlling as an exception to the Environmental Protection Act, which is general in its terms. 166 C. 337.

Source: official Connecticut text · Last verified 2026-08-27

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Frequently Asked Questions About Connecticut § 16-344

What does Connecticut General Statutes § 16-344 cover?

Section 16-344 ("Exemption from state regulation and state and local tax.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Connecticut § 16-344?

A common citation format is "Connecticut General Statutes § 16-344" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Connecticut law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.

How does Connecticut § 16-344 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.