(a) The Commissioner of Revenue Services, of his own motion, is authorized, where any tax, penalty or interest has been erroneously or illegally assessed against any person by said commissioner, to cancel the unpaid portion of such tax, penalty or interest.
(b) The Commissioner of Revenue Services, of his own motion, is authorized, if the commissioner determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, to credit such amount against any amounts then due and payable from such person to said commissioner and to refund, upon order of the Comptroller, the balance, if any, to such person. If such person is required by law to collect such tax or reimbursement for such tax from another person and has collected such tax or reimbursement for such tax from such other person, any amount credited or refunded under this subsection shall be credited or refunded to such other person.
(c) The provisions of this section shall not be construed as authorizing suit against the state by a person against whom any tax, penalty or interest has been erroneously or illegally assessed or from whom any tax, penalty or interest has been erroneously or illegally collected and shall not be construed as a waiver of sovereign immunity.
(d) The record of any cancellation under subsection (a) of this section or of any credit or refund under subsection (b) of this section shall be open to public inspection in accordance with section 1-210.
(P.A. 95-4, S. 2, 8.)
History: P.A. 95-4 effective April 13, 1995.
Intent of section is to give commissioner authority to resolve tax matters in the whole field of taxation and not in one area alone; commissioner, of his own volition, without the need for taxpayer to file a request for refund, may, at any time, order refund of an erroneous or illegal tax; there appears to be nothing in language of Sec. 12-515 or this section which ties these two statutes together for the purpose of incorporating the 3-year statute of limitations of Sec. 12-515 into that of this section. 48 CS 28.
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.