(a) For purposes of this section, “license” means (1) any license issued by the commissioner pursuant to the provisions of chapter 214, (2) any license issued by the commissioner pursuant to the provisions of section 12-330b, or (3) a seller's permit issued by the commissioner pursuant to section 12-409.
(b) Prior to issuing or renewing the license of any person, the commissioner may determine whether such person has failed to file any returns required to be filed with the commissioner by such person. If the commissioner determines that such person has failed to file any required returns, the commissioner shall not issue a license to, or renew the license of, such person until such person files all outstanding returns or makes an arrangement satisfactory to the commissioner to file all outstanding returns.
(c) Prior to issuing or renewing the license of any person, the commissioner may determine whether such person owes taxes to this state, which taxes are finally due and payable and with respect to which any administrative or judicial remedies, or both, have been exhausted or have lapsed. If the commissioner determines that such person owes such taxes, the commissioner shall not issue a license to, or renew the license of, such person, until such person pays such taxes, or makes an arrangement satisfactory to the commissioner to pay such taxes.
(P.A. 13-150, S. 5; May Sp. Sess. P.A. 16-3, S. 198.)
History: P.A. 13-150 effective July 1, 2013; May Sp. Sess. P.A. 16-3 added new Subsec. (b) re prohibition on issuance or renewal of license if commissioner determines person has failed to file required returns, and redesignated existing Subsec. (b) re person who owes taxes as Subsec. (c), effective January 1, 2017.