Title 12 — Title 12: Taxation

Sec. 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 collection agency” includes the Treasurer, the Commissioner of Revenue Services and any other state offic…

Sec. 12-35a. Lien on personal property as security related to delinquent state taxes. (a) Definitions. Whenever used in this section, unless the context otherwise requires: (1) “Goods” means goods, as defined in subdivision (44) of subsection (a) of section 42a-9-102; (2) “procee…

Sec. 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, 12-309, 12-330i, 12-366, 12-398, 12-420, 12-441, 12-475, 12-488…

Sec. 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, the Attorney General may bring suit in the name of this sta…

Secs. 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 …

Sec. 12-35f. Offset of tax refunds. (a) For purposes of this section: (1) “Taxpayer” means any person identified by a claimant state to the Commissioner of Revenue Services under this section as owing taxes to such claimant state, including, in the case of a refund of any tax imp…

Sec. 12-35g. Tax amnesty program for unpaid tax for periods ending November 30, 2008. (a) As used in this section: (1) “Person” means person, as defined in section 12-1; (2) “Affected taxable period” means any taxable period ending on or before November 30, 2008, for which (A) a …

Sec. 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 for the Commissioner of Revenue Services with a collection agency or attorney for the purpose of collecting a taxpayer's unpai…

Sec. 12-35i. Tax amnesty program for unpaid taxes for periods ending November 30, 2012. (a) As used in this section: (1) “Person” means person, as defined in section 12-1; (2) “Affected taxable period” means any taxable period ending on or before November 30, 2012; (3) “Affected …

Sec. 12-35j. Facilitation of issuance of tax warrants. The Commissioner of Revenue Services shall make reasonable efforts to facilitate the issuance of tax warrants on payment settlement entities under the provisions of section 12-35 for payments made by such entities to retailer…

Sec. 12-36. Jeopardy collection of taxes due state. If, before the due date of any state tax, except a tax imposed under chapter 219 or 229, any state collection agency believes that the collection of such tax will be jeopardized by delay, he shall, subject to the provisions of t…

Sec. 12-37. State suspense tax book. Wherever used in this section, “tax” includes not only the principal of any tax but also includes the principal of any license, permit and fee and also all interest, fees, penalties, forfeitures and other charges which may be added by law to t…

Sec. 12-38. Interest on taxes, fees and assessments due from municipality to the state. All taxes, fees and assessments due the state from towns, cities or boroughs shall be liable to interest at nine per cent per annum when payment of the same has been delayed more than thirty d…

Sec. 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 Services by any person, as defined in section 12-1, has been found to be uncollectible, said commission…

Sec. 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 general statutes for performing any act which is required or permitted to be p…

Sec. 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 to be filed with or any payment required to be made to the Department of Revenue Services within a pre…

Sec. 12-39b. Records of cancellation or revision of tax liability. The Commissioner of Revenue Services shall maintain the records of statements, reports and returns of taxpayers required to be filed with the commissioner in such a manner as to facilitate the identification of an…

Sec. 12-39bb. Records of department. Reproductions of records. Records of the Department of Revenue Services may be provided in the form of written documents, reproductions of such documents, films or photoimpressions, or electronically produced tapes, disks or records, or by any…

Sec. 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 Sp. Sess. P.A. 92-17, S. 58, 59.)

Sec. 12-39cc. Data match system with financial institutions. (a) The Commissioner of Revenue Services and financial institutions, as defined in Section 469A(d)(1) of the Social Security Act, as amended from time to time, doing business in this state, shall develop and operate a d…

Secs. 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. (P.A. 82-172, S. 13, 14; P.A. 85-199…

Sec. 12-39dd. Duplicate information returns required to be filed by reporting entities. Penalties. (a) For purposes of this section, (1) “payment settlement entity”, “third party settlement organization” and “electronic payment facilitator” have the same meanings as provided in S…

Sec. 12-39f. Refund of state taxes. Limit on interest added or awarded. (a) For purposes of making payment of any refund as provided in this title on account of any tax, or penalty or interest thereon, paid to the state, the Comptroller, upon certification by the Commissioner of …

Sec. 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 Revenue Services that any taxes, including pena…

Sec. 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 partial payment against any tax outstanding shall be applied by the Commissioner of Revenue Services first to …

Secs. 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, 2;…

Sec. 12-39k. Granting of extensions requested by persons other than the taxpayer. In any case in which the Commissioner of Revenue Services may grant an extension of the time for filing of any return related to any state tax and in which a taxpayer is unable, by reason of illness…

Sec. 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 an appeal from an order, decision, determination or disallowance of the Commissioner of Revenue Services; …

Sec. 12-39m. Posting of bond by taxpayer objecting to an assessment. Regulations. (a) A taxpayer, objecting to the assessment of any tax due the state or interest thereon, may at any time on or before the making of such assessment but prior to the expiration of the later of (1) t…

Sec. 12-39n. Taxpayer's Bill of Rights. There is created a Connecticut Taxpayer's Bill of Rights to guarantee that the rights, privacy, and property of Connecticut taxpayers are adequately safeguarded and protected during tax assessment, collection and enforcement processes admin…

Sec. 12-39o. Issuance or renewal of license when taxes owed or returns outstanding. (a) For purposes of this section: (1) “License” means (A) any license issued by the commissioner pursuant to the provisions of chapter 214, (B) any license issued by the commissioner pursuant to t…

Sec. 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” and “telecommunications company” h…

Sec. 12-39q. Reserved for future use.

Sec. 12-39r. Payment of state taxes by credit card, charge card or debit card. The Commissioner of Revenue Services may allow the payment of taxes, penalties, interest and fees by means of a credit card, charge card or debit card and may charge the taxpayer a service fee for any …

Sec. 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, is authorized, where any tax, penalty or interest has been erroneo…

Sec. 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 claim for refund under any provision of this title, the running of the period specified for filing such a claim for refund shall be suspended du…

Sec. 12-39u. Offsetting of overpayments and underpayments of taxes. In making an assessment or in allowing a claim for refund, the commissioner may, in the commissioner's discretion, offset overpayments of a tax for a taxable period or periods against underpayments of the same ta…

Sec. 12-39v. Refund to person of tax collected from customer. Notwithstanding any other provision of law, no refund shall be made to a person of tax collected from a customer of such person until the person has established to the satisfaction of the Commissioner of Revenue Servic…

Sec. 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, where the results of any civil audit, investigation, examination or reexamination conducted…

Secs. 12-39x and 12-39y. Reserved for future use.

Sec. 12-39z. Rounding of dollar amounts in returns, statements or other documents. (a) The Commissioner of Revenue Services may require, with respect to any amount required to be shown on a form prescribed for any return, statement or other document required to be filed with the …