PocketLaw | Connecticut General Statutes | Collection of State Taxes

Collection of State Taxes

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Duties of state collection agencies.

Lien on personal property as security related to delinquent state taxes.

Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.

Collection in courts of other states of taxes due Connecticut or its political subdivisions. Enforcement in this state of tax liabilities to other states extending like comity to Connecticut.

Sections
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 state tax unpaid for taxable periods ending on or before March 31, 1995, to be conducted during the period from September 1, 1995, to November 30, 1995.

Offset of tax refunds.

Tax amnesty program for unpaid tax for periods ending November 30, 2008.

Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.

Tax amnesty program for unpaid taxes for periods ending November 30, 2012.

Facilitation of issuance of tax warrants.

Jeopardy collection of taxes due state.

State suspense tax book.

Interest on taxes, fees and assessments due from municipality to the state.

Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.

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.

Records of cancellation or revision of tax liability.

Section
12-39bb

Records of department. Reproductions of records.

Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.

Section
12-39cc

Data match system with financial institutions.

Sections
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.

Refunds of state taxes. Comptroller authorized to draw on fund to which tax is credited.

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.

Application of partial payment toward state tax liability in penalties, tax and interest.

Sections
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.

Granting of extensions requested by persons other than the taxpayer.

Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.

Posting of bond by taxpayer objecting to an assessment. Regulations.

Taxpayer's Bill of Rights.

Issuance or renewal of license when taxes owed or returns outstanding.

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.

Reserved for future use.

Payment of state taxes by credit card, charge card or debit card.

Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.

Suspension of statute of limitations for filing a claim for refund of taxes.

Offsetting of overpayments and underpayments of taxes.

Refund to person of tax collected from customer.

Sections
12-39w to 12-39y

Reserved for future use.

Rounding of dollar amounts in returns, statements or other documents.