Connecticut General Statutes
Chapter 202 - Collection of State Taxes
Section 12-37. - State suspense tax book.

Wherever used in this section, “tax” includes not only the principal of any tax but also includes the principal of any license, permit and fee and also all interest, fees, penalties, forfeitures and other charges which may be added by law to the principal of any such tax, license, permit and fee. Each state collection agency may have a suspense tax book. Any state collection agency may, at any time, deliver to the Treasurer and Comptroller a statement showing: (1) The amount of such uncollectible tax shown on the records of the agency; (2) the date when each such tax became due and payable; (3) the name and address of the person against whom each such tax was levied, and (4) the reason why the agency believes each such tax to be uncollectible. At the end of such statement, the agency head shall certify that to the best of his knowledge and belief each tax shown in such statement has not been paid and is uncollectible. Each tax so designated as uncollectible shall thereupon be transferred by such state collection agency to its suspense tax book, and its records shall be written up accordingly. Each tax so transferred shall not thereafter be included as an asset of the state. The amount of each tax so transferred during the last fiscal year and the name and address of the person against whom each such tax was levied shall be available to the public for inspection by any person. Not less than seven years after delivering such a statement to the Treasurer and the Comptroller, the head of the collection agency may request the Abatement Review Committee, as established by section 12-3b, to approve the abatement of any tax designated on such statement as uncollectible. Nothing herein contained shall be construed as an abatement of any tax so transferred, but any such tax, as it has been increased by interest, penalties, fees, fines, forfeitures and other charges, may be collected by the state collection agency then or subsequently in office.

(1949 Rev., S. 1715; P.A. 77-614, S. 19, 610; P.A. 86-215, S. 1, 2; P.A. 96-221, S. 14, 25.)
History: P.A. 77-614 substituted secretary of the office of policy and management for commissioner of finance and control; P.A. 86-215 provided for delivery of statements to the attorney general rather than the secretary of the office of policy and management and publication of taxes transferred in the report of the agency rather than that of the secretary of the office of policy and management; P.A. 96-221 replaced Attorney General with Comptroller and Treasurer, replaced publishing requirement with requirement to be available for public inspection, and allowed agency heads, seven years after statements delivered, to ask Abatement Review Committee to approve abatement of any tax on statement, effective July 1, 1996.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 202 - Collection of State Taxes

Section 12-35. - Duties of state collection agencies. Statute of limitations on collection by Commissioner.

Section 12-35a. - Lien on personal property as security related to delinquent state taxes.

Section 12-35b. - Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.

Section 12-35c. - Collection in courts of other states or District of Columbia. Enforcement in this state of tax liabilities of other states or District of Columbia.

Section 12-35d and 12-35e. - Tax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1990, to be conducted during the period September 1, 1990, to November 30, 1990. Tax amnesty program related to any sta...

Section 12-35f. - Offset of tax refunds.

Section 12-35g. - Tax amnesty program for unpaid tax for periods ending November 30, 2008.

Section 12-35h. - Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.

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 12-39. - Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.

Section 12-39a. - Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.

Section 12-39aa. - Tax returns, claims, statements or other documents concerning state taxes. When deemed received.

Section 12-39b. - Records of cancellation or revision of tax liability.

Section 12-39bb. - Records of department. Reproductions of records.

Section 12-39c. - Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.

Section 12-39cc. - Data match system with financial institutions.

Section 12-39d and 12-39e. - Tax returns, related documents and payments concerning state taxes; when deemed to be filed with and received by the state. Filing deadline requirements.

Section 12-39dd. - Duplicate information returns required to be filed by reporting entities. Penalties.

Section 12-39f. - Refund of state taxes. Limit on interest added or awarded.

Section 12-39g. - State taxes and related penalties due from any taxpayer to be applied as reduction of any amount payable by the state to such taxpayer. Certain exceptions.

Section 12-39h. - Application of partial payment toward state tax liability in penalties, tax and interest.

Section 12-39i and 12-39j. - Taxpayer may request application of payment to tax attributable to specific errors in a return. Annual inventory of estimated loss in state revenue related to each exemption under state taxes.

Section 12-39k. - Granting of extensions requested by persons other than the taxpayer.

Section 12-39l. - Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.

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 12-39p. - Disaster-related or emergency-related work performed in the state by certain out-of-state businesses and out-of-state employees; presence in the state for state tax purposes.

Section 12-39r. - Payment of state taxes by credit card, charge card or debit card.

Section 12-39s. - Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.

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 12-39w. - Claims for refund where results of civil audit, investigation, examination or reexamination have become final.

Section 12-39z. - Rounding of dollar amounts in returns, statements or other documents.