At the close of each fiscal year commencing with the fiscal year ending on June 30, 1994, the Comptroller is authorized to record as revenue for such fiscal year the amount of tax imposed under the provisions of chapter 211a which is received by the Commissioner of Revenue Services or is delivered by United States mail to said commissioner in an envelope bearing a United States post office cancellation mark no later than (1) the last day of July immediately following the end of such fiscal year, or (2) if such last day of July is a Saturday, Sunday or legal holiday, as defined in section 12-39a, the next succeeding day which is not a Saturday, Sunday or legal holiday.
(P.A. 94-9, S. 35, 41; P.A. 96-221, S. 7, 25.)
History: P.A. 94-9 effective April 1, 1994; P.A. 96-221 authorized accrual of tax payments postmarked by July thirty-first and made provision for accrual if July thirty-first is a Saturday, Sunday or legal holiday, effective June 4, 1996.
See Sec. 1-2a re construction of references to “United States mail”, “postmark” or “registered or certified mail”.
Structure Connecticut General Statutes
Title 3 - State Elective Officers
Section 3-111. - Salary and bond. Office of Comptroller full time.
Section 3-112. - Powers and duties.
Section 3-112a. - Substitution of securities for retainages on state contracts and subcontracts.
Section 3-113. - Deputy Comptroller.
Section 3-113a. - Assistant comptrollers.
Section 3-114. - Accounting for receipts.
Section 3-114a. - Recording of revenue received after end of fiscal year.
Section 3-114c. - Recording of cigarette tax revenue received at end of fiscal year.
Section 3-114d. - Recording of alcoholic beverage tax revenue received at end of fiscal year.
Section 3-114h. - Recording of income tax revenue received at end of fiscal year.
Section 3-114i. - Recording of hospital taxes received each year by letter postmarked in July.
Section 3-114j. - Recording of payments from Indian tribes received each year in July.
Section 3-114k. - Recording of revenue for the fiscal year ending June 30, 1995.
Section 3-114l. - Recording of payments from the Energy Conservation and Load Management Funds.
Section 3-114m. - Recording of real estate conveyance tax revenue received at end of fiscal year.
Section 3-114p. - Recording of hospitals tax revenue received at end of fiscal year.
Section 3-114r. - Recording of revenue from resident day user fee in intermediate care facility.
Section 3-115a. - Providing for budgetary and financial reporting needs of the executive branch.
Section 3-115b. - Generally accepted accounting principles.
Section 3-115c. - Report to the Governor for the fiscal year ending June 30, 1995.
Section 3-115d. - CORE-CT policy board.
Section 3-115e. - CORE-CT biennial reports.
Section 3-117a. - Management of state employee unemployment compensation claims.
Section 3-119a. - Retirement data base system; time and attendance system.
Section 3-119b. - Election to decline compensation or benefit by state official.
Section 3-120. - Wages of persons employed about State Capitol and grounds.
Section 3-121. - Comptroller's Service Fund.
Section 3-121a. - GAAP salary reserve account.
Section 3-122. - Relief payments under bylaws of Police Association of Connecticut.
Section 3-123a. - Preretirement counseling of state and municipal employees.
Section 3-123b. - Payroll deductions for retired and pensioned employees.
Section 3-123c. - Annual appropriation for Loyalty Day parades.
Section 3-123d. - Unrestricted use grants-in-aid to towns.
Section 3-123j. - Plan re participation of nonstate public employees in Health Enhancement program.
Section 3-123k. - Funding for fringe benefit cost re community college employees.
Section 3-123bb. - Powers of Comptroller re Connecticut Home Care Trust Fund.
Section 3-123cc. - Investment of amounts on deposit in Connecticut Home Care Trust Fund.
Section 3-123dd. - Additional powers of Comptroller re Connecticut Home Care Trust Fund.
Section 3-123ff. - Pledge of state re Connecticut Home Care Trust Fund rights and obligations.
Section 3-123aaa. - Definitions.
Section 3-123bbb. - Enrollment procedures and requirements. Comptroller duties.
Section 3-123ccc. - Applications. Regulations.
Section 3-123ddd. - Coverage for retirees.
Section 3-123eee. - Partnership plan premium account. Nonpayment of premium or premium equivalent.
Section 3-123ggg. - Regulations.
Section 3-123rrr. - Definitions.
Section 3-123sss. - Enrollment procedures and requirements.
Section 3-123ttt. - Coverage for retirees.
Section 3-123uuu. - State employee plan premium payment. Nonpayment of premium.
Section 3-123vvv. - State Employees' Bargaining Agent Coalition consent.
Section 3-123www. - Enrollment in partnership plan prohibited.
Section 3-123xxx. - Annual report by nonstate public employers.
Section 3-123yyy. - Annual report re plans developed by Comptroller.