Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-33 Appeals from action of Commissioner of Revenue Services.
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Sec. 12-33. Appeals from action of Commissioner of Revenue Services. Section 12-33 is repealed, effective July 8, 2019. (1949 Rev., S. 1711; P.A. 78-280, S. 2, 127; P.A. 19-186, S. 34.)
Conn. Gen. Stat. § 12-33a Court waiver of interest on certain taxes due and unpaid prohibited.
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Sec. 12-33a. Court waiver of interest on certain taxes due and unpaid prohibited. The court shall not waive statutory interest on any amount of tax for which any person is liable pursuant to the provisions of chapter 207, 208, 209, 210, 211, 211b, 212, 212a, 214, 214a, 216, 217, …
Conn. Gen. Stat. § 12-34 Taking of acknowledgments by employees of Department of Revenue Services.
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Sec. 12-34. Taking of acknowledgments by employees of Department of Revenue Services. Examiners or other employees of the Department of Revenue Services are authorized to take acknowledgments of affidavits on any report filed with the department for the collection of any state ta…
Conn. Gen. Stat. § 12-34a Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
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Sec. 12-34a. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax. Section 12-34a is repealed. (1961, P.A. 264, S. 1–6; June, 1971, P.A. 5, S. 104.)
Conn. Gen. Stat. § 12-34b Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
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Sec. 12-34b. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax. Section 12-34b is repealed, effective June 18, 2003. (June, 1971, P.A. 8, S. 36; P.A. 77-614, S. 139, 610; P.A. 03-107, S. 11.)
Conn. Gen. Stat. § 12-34c Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states.
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Sec. 12-34c. Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states. (a) The Commissioner of Revenue Services may enter into agreements with other states providing for rec…
Conn. Gen. Stat. § 12-34d State Tax Review Commission reports.
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Sec. 12-34d. State Tax Review Commission reports. Section 12-34d is repealed, effective June 7, 2010. (June Sp. Sess. P.A. 91-3, S. 154, 168; P.A. 93-74, S. 53, 67; P.A. 10-188, S. 17.)
Conn. Gen. Stat. § 12-34e Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.
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Sec. 12-34e. Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states. (a) For purposes of this section: (1) “Taxpayer” means any person identified by a claimant state under this section as owing taxes to such…
Conn. Gen. Stat. § 12-3a Penalty Review Committee. Waiver of penalties; appeals.
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Sec. 12-3a. Penalty Review Committee. Waiver of penalties; appeals. (a) There is created a Penalty Review Committee, which shall consist of the State Comptroller or an employee of the office of the State Comptroller designated by said Comptroller, the Secretary of the Office of P…
Conn. Gen. Stat. § 12-3b Abatement Review Committee.
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Sec. 12-3b. Abatement Review Committee. (a) There is created an Abatement Review Committee which shall consist of (1) the State Comptroller or an employee of the office of the State Comptroller designated by said Comptroller, (2) the Secretary of the Office of Policy and Manageme…
Conn. Gen. Stat. § 12-3c Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees.
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Sec. 12-3c. Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees. (a) The Commissioners of Revenue Services and Administrative Services shall, subject to the provisions of section 31-51i, require each appli…
Conn. Gen. Stat. § 12-3d Deadline for penalty waiver request.
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Sec. 12-3d. Deadline for penalty waiver request. To the extent that the Commissioner of Revenue Services is authorized to waive all or part of a penalty provided under this title, the commissioner shall not consider any waiver request received more than one year from the date a n…
Conn. Gen. Stat. § 12-3e 12-3e
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Sec. 12-3e. Reserved for future use.
Conn. Gen. Stat. § 12-3f Small and Medium-Sized Business Users Committee.
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Sec. 12-3f. Small and Medium-Sized Business Users Committee. Section 12-3f is repealed, effective June 7, 2010. (P.A. 93-382, S. 44, 69; P.A. 95-250, S. 1; P.A. 96-211, S. 1, 5, 6; P.A. 10-188, S. 17.)
Conn. Gen. Stat. § 12-4 Proceedings against delinquent tax officers.
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Sec. 12-4. Proceedings against delinquent tax officers. If the Secretary of the Office of Policy and Management ascertains that the assessors or board of assessment appeals or any official charged with any of the duties imposed on assessors or boards of assessment appeals, or the…
Conn. Gen. Stat. § 12-5 Fees for witnesses and service of subpoenas.
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Sec. 12-5. Fees for witnesses and service of subpoenas. All fees of witnesses, or for the service of subpoena or capias issued by the commissioner or by a judge of the Superior Court upon the application of said commissioner, shall be paid by him and allowed as part of his incide…
Conn. Gen. Stat. § 12-6 Audit of municipal accounts upon application of state's attorney.
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Sec. 12-6. Audit of municipal accounts upon application of state's attorney. The state's attorney of any judicial district may make application to the Secretary of the Office of Policy and Management showing that he has reason to believe that one or more of the officials, agents …
Conn. Gen. Stat. § 12-7 Reports concerning assessments and collections.
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Sec. 12-7. Reports concerning assessments and collections. The Secretary of the Office of Policy and Management shall, in addition to any other reports required by law to be made by him, annually collate and prepare, from the reports provided for in section 12-9 and such other in…
Conn. Gen. Stat. § 12-7a List of state taxes levied and delinquent taxpayers.
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Sec. 12-7a. List of state taxes levied and delinquent taxpayers. (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…
Conn. Gen. Stat. § 12-7b Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis.
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Sec. 12-7b. Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis. (a) The Commissioner of Revenue Services shall, annually on or before the thirty-first day of December, submit to the legislative…
Conn. Gen. Stat. § 12-7c Report on the overall incidence of certain taxes.
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Sec. 12-7c. Report on the overall incidence of certain taxes. (a) The Commissioner of Revenue Services shall, on or before December 15, 2023, and biennially thereafter, submit to the joint standing committee of the General Assembly having cognizance of matters relating to finance…
Conn. Gen. Stat. § 12-7d Report on the state tax gap.
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Sec. 12-7d. Report on the state tax gap. (a) The Commissioner of Revenue Services shall annually: (1) Estimate the state tax gap and develop an overall strategy to promote compliance and discourage tax avoidance. Such estimate shall include an analysis of income distribution and …
Conn. Gen. Stat. § 12-8 Recording and deposit of funds.
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Sec. 12-8. Recording and deposit of funds. All funds received by the commissioner shall promptly be recorded with the Comptroller and deposited with the State Treasurer. The commissioner shall make daily deposits with the State Treasurer. (1949 Rev., S. 1685.) See Sec. 4-32 re st…
Conn. Gen. Stat. § 12-9 Local officials to file statements concerning taxes. Penalty.
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Sec. 12-9. Local officials to file statements concerning taxes. Penalty. Not later than July 1, 2024, and annually thereafter, the Secretary of the Office of Policy and Management shall cause to be prepared by the tax collector complete statements relating to the mill rate and ta…