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61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-420 Collection of taxes. Delinquent taxes.
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Sec. 12-420. Collection of taxes. Delinquent taxes. The amount of any tax, penalty or interest due and unpaid under the provisions of this chapter may be collected under the provisions of section 12-35. The warrant therein provided for shall be signed by the commissioner or his a…
Conn. Gen. Stat. § 12-420a Managed compliance and audit agreements: Definitions.
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Sec. 12-420a. Managed compliance and audit agreements: Definitions. For purposes of this section and sections 12-420b and 12-420c: (1) “Eligible taxpayer” means any person who is required to file any return or to pay or remit any tax under this chapter and who in the opinion of t…
Conn. Gen. Stat. § 12-420b Managed compliance agreements, generally.
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Sec. 12-420b. Managed compliance agreements, generally. (a) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with an eligible taxpayer. Such agreement may provide for (1) one or more effective use tax rates for purchases subje…
Conn. Gen. Stat. § 12-420c Managed audit agreements.
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Sec. 12-420c. Managed audit agreements. (a) The commissioner may, in the commissioner's sole discretion, enter into a managed audit agreement with an eligible taxpayer. Under a managed audit agreement, the commissioner shall (1) agree to accept, upon verification, the eligible ta…
