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Section 12-35. - Duties of state collection agencies. Statute of limitations on collection by Commissioner. - (a)(1) Wherever used in this chapter, unless otherwise provided, “state...
Section 12-35a. - Lien on personal property as security related to delinquent state taxes. - (a) Definitions. Whenever used in this section, unless the context...
Section 12-35b. - Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner. - (a) For the purposes of sections 12-204, 12-212, 12-235, 12-268h,...
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. - (a) At the request of the Commissioner of Revenue Services,...
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... - Sections 12-35d and 12-35e are repealed, effective October 1, 2002....
Section 12-35f. - Offset of tax refunds. - (a) For purposes of this section: (1) “Taxpayer” means any...
Section 12-35g. - Tax amnesty program for unpaid tax for periods ending November 30, 2008. - (a) As used in this section: (1) “Person” means person,...
Section 12-35h. - Credit of taxpayer's account for unpaid taxes collected by certain agents of the state. - When an agreement has been entered into by the state...
Section 12-35i. - Tax amnesty program for unpaid taxes for periods ending November 30, 2012. - (a) As used in this section: (1) “Person” means person,...
Section 12-35j. - Facilitation of issuance of tax warrants. - The Commissioner of Revenue Services shall make reasonable efforts to...
Section 12-36. - Jeopardy collection of taxes due state. - If, before the due date of any state tax, except...
Section 12-37. - State suspense tax book. - Wherever used in this section, “tax” includes not only the...
Section 12-38. - Interest on taxes, fees and assessments due from municipality to the state. - All taxes, fees and assessments due the state from towns,...
Section 12-39. - Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated. - (a) When any tax payable to the Commissioner of Revenue...
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. - (a) When the final day prescribed under authority of the...
Section 12-39aa. - Tax returns, claims, statements or other documents concerning state taxes. When deemed received. - (a)(1) If any return, claim, statement, or other document required...
Section 12-39b. - Records of cancellation or revision of tax liability. - The Commissioner of Revenue Services shall maintain the records of...
Section 12-39bb. - Records of department. Reproductions of records. - Records of the Department of Revenue Services may be provided...
Section 12-39c. - Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue. - Section 12-39c is repealed. (P.A. 80-467, S. 1, 3; May...
Section 12-39cc. - Data match system with financial institutions. - (a) The Commissioner of Revenue Services and financial institutions, as...
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. - Sections 12-39d and 12-39e are repealed, effective May 19, 1993....
Section 12-39dd. - Duplicate information returns required to be filed by reporting entities. Penalties. - (a) For purposes of this section, (1) “payment settlement entity”,...
Section 12-39f. - Refund of state taxes. Limit on interest added or awarded. - (a) For purposes of making payment of any refund as...
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. - (a) Upon notification to the Comptroller by the Commissioner of...
Section 12-39h. - Application of partial payment toward state tax liability in penalties, tax and interest. - Notwithstanding any instructions by the payor to the contrary, any...
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. - Sections 12-39i and 12-39j are repealed. (P.A. 89-11, S. 1,...
Section 12-39k. - Granting of extensions requested by persons other than the taxpayer. - In any case in which the Commissioner of Revenue Services...
Section 12-39l. - Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator. - (a) Except as otherwise provided by statute, “tax appeal” means...
Section 12-39m. - Posting of bond by taxpayer objecting to an assessment. Regulations. - (a) A taxpayer, objecting to the assessment of any tax...
Section 12-39n. - Taxpayer's Bill of Rights. - There is created a Connecticut Taxpayer's Bill of Rights to...
Section 12-39o. - Issuance or renewal of license when taxes owed or returns outstanding. - (a) For purposes of this section: (1) “License” means (A)...
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. - (a) As used in this section: (1) “Public service company”...
Section 12-39r. - Payment of state taxes by credit card, charge card or debit card. - The Commissioner of Revenue Services may allow the payment of...
Section 12-39s. - Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes. - (a) The Commissioner of Revenue Services, of his own motion,...
Section 12-39t. - Suspension of statute of limitations for filing a claim for refund of taxes. - (a) In the case of any individual who files a...
Section 12-39u. - Offsetting of overpayments and underpayments of taxes. - In making an assessment or in allowing a claim for...
Section 12-39v. - Refund to person of tax collected from customer. - Notwithstanding any other provision of law, no refund shall be...
Section 12-39w. - Claims for refund where results of civil audit, investigation, examination or reexamination have become final. - (a)(1) Except as provided in subdivision (2) of this subsection,...
Section 12-39z. - Rounding of dollar amounts in returns, statements or other documents. - (a) The Commissioner of Revenue Services may require, with respect...