Conn. Gen. Stat. » Title 16 — PUBLIC SERVICE COMPANIES · Chapter 292 — Connecticut-New York Railroad Passenger Transportation Compact
Connecticut General Statutes

Conn. Gen. Stat. § 16-344 (2026)

Exemption from state regulation and state and local tax

✓ current as of May 2026
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(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.

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Notes of Decisions
Cited in 2 cases, 1974–2007 · leading case: Town of Greenwich v. Connecticut Transp. Auth., 348 A.2d 596 (Conn. 1974).
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Town of Greenwich v. Connecticut Transp. Auth., 348 A.2d 596 (Conn. 1974). · cites it 66× “The proper interpretation of General Statutes § 16-344 is not so clear to me as it appears to the majority.”
Innis Arden Golf Club v. Pitney Bowes, Inc., 514 F. Supp. 2d 328 (D. Conn. 2007). · cites it 4× “Finally, Metro-North contends that it is exempt from state regulation pursuant to Conn. Gen. Stat. § 16-344 , and therefore moves to dismiss the negligence per se claim based on Conn.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.