(a)(1) The annual report prepared by the Commissioner of Revenue Services for submission to the Governor and publication as provided in section 4-60 shall not be required to include the name of any person liable for payment of any tax which is unpaid. The commissioner shall prepare and maintain a list related to each type of tax levied by the state, containing the name and address of any person or corporation liable for payment of any such tax and the amount thereof, including any applicable interest or penalties, which tax, as of the end of the fiscal year with respect to which such report is prepared, is unpaid and a period in excess of ninety days has elapsed following the date on which such tax was due, exclusive of any tax determined to be uncollectible in accordance with section 12-37, any tax on which an appeal is pending and any tax which has been abated by said commissioner as provided in section 12-39. Such lists shall be available to the public for inspection by any person.
(2) The commissioner shall, prior to eliminating any person or corporation from the list prepared and maintained as provided in subdivision (1) of this subsection, indicate on such list whether such person or corporation is being eliminated from such list due to (A) payment in full of the tax, including applicable interest or penalties, (B) a negotiated settlement of the amount of tax due, or (C) a determination by the commissioner that such tax is uncollectible.
(b) If requested by the Secretary of the Office of Policy and Management, the commissioner shall prepare, from the list prepared pursuant to subsection (a) of this section, a list of taxpayers who are delinquent in the payment of the corporation business tax under chapter 208. The list may also include taxpayer identification numbers assigned by the commissioner.
(c) The commissioner may make available for public inspection a list of those persons who have applied to the commissioner for a license, permit or certificate and whose application has been denied, and those persons who were issued a license, permit or certificate by the commissioner and whose license, permit or certificate has been revoked, suspended or not renewed by the commissioner. The list shall be arranged by tax type and may include the date on which an application was denied or the date on which the license, permit or certificate was revoked, suspended or not renewed, and may include the reason for each such action.
(P.A. 79-168, S. 1, 2; P.A. 86-53, S. 1, 2; P.A. 88-297, S. 13; P.A. 97-193, S. 3, 5; P.A. 14-155, S. 13; P.A. 17-147, S. 19.)
History: P.A. 86-53 removed the requirement that the annual report of the commissioner include a list of delinquencies and required the commissioner to maintain separate lists of delinquencies and to make them available for inspection by the public; P.A. 88-297 deleted reference to annual report as “a public document”; P.A. 97-193 designated existing section as Subsec. (a) and added a new Subsec. (b) re list of delinquent corporation business taxpayers for the Office of Policy and Management, effective June 24, 1997, and applicable to income years commencing on or after January 1, 1998; P.A. 14-155 amended Subsec. (a) by designating existing provisions re annual report and list as Subdiv. (1) and adding Subdiv. (2) re reason for elimination from list, and added Subsec. (c) re list of persons whose application for license, permit or certificate has been denied or whose license, permit or certificate has been revoked, suspended or not renewed, effective July 1, 2014; P.A. 17-147 amended Subsec. (b) by replacing provision re annual preparation of list with provision re preparation of list by request of Secretary of Office of Policy and Management and replacing provision re list to be arranged in sequential order by taxpayer identification number with provision re list may include taxpayer identification numbers and making a technical change, effective July 7, 2017.
Cited. 184 C. 102.
Structure Connecticut General Statutes
Chapter 201 - State and Local Revenue Services. Department of Revenue Services
Section 12-2b. - Duties of Secretary of Office of Policy and Management re municipal assessment.
Section 12-2c. - Certification of revaluation companies.
Section 12-2e. - Closing agreements.
Section 12-2f. - Service of notice by the commissioner.
Section 12-2g. - Sales tax rebate for eligible individuals.
Section 12-3. - Appointment and duties of Deputy Commissioner of Revenue Services.
Section 12-3a. - Penalty Review Committee. Waiver of penalties; appeals.
Section 12-3b. - Abatement Review Committee.
Section 12-3c. - Criminal history records checks.
Section 12-3d. - Deadline for penalty waiver request.
Section 12-3f. - Small and Medium-Sized Business Users Committee.
Section 12-4. - Proceedings against delinquent tax officers.
Section 12-5. - Fees for witnesses and service of subpoenas.
Section 12-6. - Audit of municipal accounts upon application of state's attorney.
Section 12-7. - Reports concerning assessments and collections.
Section 12-7a. - List of state taxes levied and delinquent taxpayers.
Section 12-7c. - Report on the overall incidence of certain taxes.
Section 12-8. - Recording and deposit of funds.
Section 12-9. - Local officials to file statements concerning taxes. Penalty.
Section 12-16. - Procedure against judge of probate for failure to furnish copies.
Section 12-17. - Inquiries concerning records of probate court.
Section 12-18. - Superior court may order compliance with statute.
Section 12-18a. - Grants to towns for property tax relief based on population.
Section 12-18b. - Grants in lieu of taxes for certain property.
Section 12-18c. - Select payment in lieu of taxes account. Distribution of funds.
Section 12-18d. - Transfers from the General Fund to the Municipal Revenue Sharing Fund.
Section 12-19. - Grants in lieu of taxes on state-owned property; land taken for flood control.
Section 12-19c. - Certification and payment to each town or borough.
Section 12-19f. - Allocation of payments in lieu of taxes for Torrington courthouse.
Section 12-20. - Grant in lieu of taxes on property in Madison.
Section 12-24b. - Inconsistent special acts repealed.
Section 12-25. - Confirmation of amount of unpaid taxes.
Section 12-26. - Equalization and adjustment of grand list.
Section 12-27. - Abstract book and lists.
Section 12-30a. - Imposition of interest. Determination of basis. Regulations.
Section 12-30b. - Limit on interest to be paid on certain tax overpayments.
Section 12-30c. - Penalty imposed on promoters of abusive tax shelters.
Section 12-31. - Examination of books and personnel of railroad and utility companies.
Section 12-32. - Suits not barred by neglect of commissioner.
Section 12-33. - Appeals from action of Commissioner of Revenue Services.
Section 12-33a. - Court waiver of interest on certain taxes due and unpaid prohibited.
Section 12-34. - Taking of acknowledgments by employees of Department of Revenue Services.