(a)(1) The commissioner may examine, as the commissioner deems necessary, the records of any ambulatory surgical center subject to the tax imposed under section 12-263aaa. If the commissioner determines from such examination that there is a deficiency with respect to the payment of any such tax due, the commissioner shall assess the deficiency in tax, give notice of such deficiency assessment to the ambulatory surgical center and make demand for payment. Such amount shall bear interest at the rate of one per cent per month or fraction thereof from the date when the original tax was due and payable.
(A) When it appears that any part of the deficiency for which a deficiency assessment is made is due to negligence or intentional disregard of the provisions of this section or regulations adopted thereunder, there shall be imposed a penalty equal to ten per cent of the amount of such deficiency assessment or fifty dollars, whichever is greater.
(B) When it appears that any part of the deficiency for which a deficiency assessment is made is due to fraud or intent to evade the provisions of this section or regulations adopted thereunder, there shall be imposed a penalty equal to twenty-five per cent of the amount of such deficiency assessment.
(C) No ambulatory surgical center shall be subject to more than one penalty under this subdivision in relation to the same tax period. Not later than thirty days after the mailing of such notice, the ambulatory surgical center shall pay to the commissioner, in cash or by check, draft or money order drawn to the order of the Commissioner of Revenue Services, any additional amount of tax, penalty and interest shown to be due.
(2) Except in the case of a wilfully false or fraudulent return with intent to evade the tax, no assessment of additional tax or fee shall be made after the expiration of more than three years from the date of the filing of a return or from the original due date of a return, whichever is later. Where, before the expiration of the period prescribed under this subsection for the assessment of an additional tax, an ambulatory surgical center has consented, in writing, that such period may be extended, the amount of such additional tax due may be determined at any time within such extended period. The period so extended may be further extended by subsequent consent, in writing, before the expiration of the extended period.
(b) (1) The commissioner may enter into an agreement with the Commissioner of Social Services, delegating to the Commissioner of Social Services the authority to examine the records and returns of any ambulatory surgical center for any period during which such ambulatory surgical center received payments pursuant to the state's Medicaid program and was subject to the tax imposed under section 12-263aaa, to determine whether such tax has been underpaid or overpaid. If such authority is so delegated, examinations of such records and returns by the Commissioner of Social Services and determinations by the Commissioner of Social Services that such tax has been underpaid or overpaid shall have the same effect as similar examinations or determinations made by the commissioner.
(2) The commissioner may enter into an agreement with the Commissioner of Social Services to facilitate the exchange of returns or return information necessary for the Commissioner of Social Services to perform his or her responsibilities under this section and to ensure compliance with the state's Medicaid program.
(3) The Commissioner of Social Services may engage an independent auditor to assist in the performance of said commissioner's duties and responsibilities under this subsection. Any reports generated by such independent auditor shall be provided simultaneously to the department and the Department of Social Services.
(c) (1) The commissioner may require all persons subject to the tax imposed under section 12-263aaa to keep such records as the commissioner may prescribe and may require the production of books, papers, documents and other data, to provide or secure information pertinent to the determination of the taxes imposed under section 12-263aaa and the enforcement and collection thereof.
(2) The commissioner or any person authorized by the commissioner may examine the books, papers, records and equipment of any person liable under the provisions of this section and may investigate the character of the business of such liable person to verify the accuracy of any return filed or, if no return is filed by such person, to ascertain and determine the amount required to be paid.
(3) All records, books, papers, documents, data, secure information, audit reports and audit work papers maintained or generated pursuant to sections 12-263aaa to 12-263fff, inclusive, shall be deemed to be return and return information, as such terms are defined in section 12-15, and shall be subject to the provisions of said section.
(June Sp. Sess. P.A. 21-2, S. 464.)
History: June Sp. Sess. P.A. 21-2 effective July 1, 2023, and applicable to calendar quarters commencing on or after July 1, 2023.