Connecticut General Statutes
Chapter 202 - Collection of State Taxes
Section 12-39f. - Refund of state taxes. Limit on interest added or awarded.

(a) For purposes of making payment of any refund as provided in this title on account of any tax, or penalty or interest thereon, paid to the state, the Comptroller, upon certification by the Commissioner of Revenue Services, is authorized to draw on the Treasurer in the amount of such refund and the Treasurer shall pay the amount thereof from the fund to which such tax, penalty or interest is credited.

(b) Notwithstanding any provision of law, interest added to a refund of tax issued by the Commissioner of Revenue Services for a tax period shall not exceed five million dollars and no court may award interest in excess of five million dollars in any tax appeal in connection with a claim for refund of tax for a tax period.
(P.A. 85-356, S. 1, 9; P.A. 22-117, S. 4.)
History: P.A. 22-117 designated existing provisions as Subsec. (a) and added Subsec. (b) re limit on interest added or awarded to refund of tax, effective May 27, 2022.
See Sec. 12-39w re prohibition and time limit applicable to refund claims.

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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.