(a) At the request of the Commissioner of Revenue Services, the Attorney General may bring suit in the name of this state in the appropriate court of any other state or the District of Columbia to collect any tax legally due this state; and any political subdivision of this state or the appropriate officer thereof, acting in its behalf, may bring suit in the appropriate court of any other state or the District of Columbia to collect any tax legally due such political subdivision.
(b) The courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by this state and lawfully imposed by any other state, the District of Columbia or any political subdivision of such state or district, which extends a like comity to this state, and the duly authorized officer of any other state, the District of Columbia or any political subdivision of such state or district, may sue for the collection of such taxes in the courts of this state. A certificate by the Secretary of the State of such other state or the Secretary of the District of Columbia, as applicable, that the officer suing for the collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority. A certificate by the Commissioner of Revenue Services that the tax of such other state, the District of Columbia or a political subdivision of such state or district is similar to a tax imposed by this state shall be prima facie evidence of such similarity. For the purposes of this section, the words “tax” and “taxes” shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a taxing statute of another state, the District of Columbia or a political subdivision of such state or district shall be recognized and enforced by the courts of this state to the same extent that the laws of such other state or district, as applicable, permit the enforcement in its courts of liability for such interest or penalties, or both, due under the tax laws of this state or any political subdivision thereof.
(P.A. 90-148, S. 21, 34; P.A. 22-117, S. 33.)
History: P.A. 22-117 designated existing provisions as Subsecs. (a) and (b), added references to the District of Columbia and made technical and conforming changes, effective May 27, 2022.
See Sec. 12-34e re procedure for collection by Commissioner of Revenue Services of taxes owed to other states.
Structure Connecticut General Statutes
Chapter 202 - Collection of State Taxes
Section 12-35a. - Lien on personal property as security related to delinquent state taxes.
Section 12-35f. - Offset of tax refunds.
Section 12-35g. - Tax amnesty program for unpaid tax for periods ending November 30, 2008.
Section 12-35i. - Tax amnesty program for unpaid taxes for periods ending November 30, 2012.
Section 12-35j. - Facilitation of issuance of tax warrants.
Section 12-36. - Jeopardy collection of taxes due state.
Section 12-37. - State suspense tax book.
Section 12-38. - Interest on taxes, fees and assessments due from municipality to the state.
Section 12-39b. - Records of cancellation or revision of tax liability.
Section 12-39bb. - Records of department. Reproductions of records.
Section 12-39cc. - Data match system with financial institutions.
Section 12-39f. - Refund of state taxes. Limit on interest added or awarded.
Section 12-39k. - Granting of extensions requested by persons other than the taxpayer.
Section 12-39m. - Posting of bond by taxpayer objecting to an assessment. Regulations.
Section 12-39n. - Taxpayer's Bill of Rights.
Section 12-39o. - Issuance or renewal of license when taxes owed or returns outstanding.
Section 12-39r. - Payment of state taxes by credit card, charge card or debit card.
Section 12-39t. - Suspension of statute of limitations for filing a claim for refund of taxes.
Section 12-39u. - Offsetting of overpayments and underpayments of taxes.
Section 12-39v. - Refund to person of tax collected from customer.
Section 12-39z. - Rounding of dollar amounts in returns, statements or other documents.