Title 12 — Title 12: Taxation
61 chapters · 1,387 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…
Conn. Gen. Stat. § 12-421 Hearing by commissioner.
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Sec. 12-421. Hearing by commissioner. Any taxpayer, having paid any tax as provided by this chapter, aggrieved by the action of the commissioner or his authorized agent in fixing the amount of such tax or in imposing any penalty hereunder, may apply to the commissioner, in writin…
Conn. Gen. Stat. § 12-422 Appeal.
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Sec. 12-422. Appeal. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under section 12-418, 12-421 or 12-425 may, not later than thirty days after service upon the taxpayer of notice of such order, decisi…
Conn. Gen. Stat. § 12-423 Abatement of taxes.
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Sec. 12-423. Abatement of taxes. Section 12-423 is repealed, effective April 13, 1995. (1949 Rev., S. 2107; P.A. 77-614, S. 146, 610; P.A. 95-4, S. 7, 8.)
Conn. Gen. Stat. § 12-424 Payment on termination of business and successor's liability.
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Sec. 12-424. Payment on termination of business and successor's liability. (1) Withholding by purchaser. If any person liable for any amount under this chapter sells out his or her business or stock of goods or quits the business, such person's successors or assigns shall withhol…
Conn. Gen. Stat. § 12-425 Overpayments and refunds.
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Sec. 12-425. Overpayments and refunds. (1) Claim limitation period. No refund shall be allowed unless a claim therefor is filed with the commissioner within three years from the last day of the month succeeding the period for which the overpayment was made, or, with respect to as…
Conn. Gen. Stat. § 12-425a Time limit on claims for certain deficiency assessments or awards.
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Sec. 12-425a. Time limit on claims for certain deficiency assessments or awards. Section 12-425a is repealed. (P.A. 74-301, S. 1, 2; P.A. 75-213, S. 39, 53; P.A. 82-472, S. 182, 183.)
Conn. Gen. Stat. § 12-426 Administration.
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Sec. 12-426. Administration. (1) Enforcement by commissioner; regulations. The commissioner shall enforce the provisions of this chapter and may adopt and enforce regulations relating to the administration and enforcement of this chapter. The commissioner may prescribe the extent…
Conn. Gen. Stat. § 12-426a Penalty for failure to produce books, papers or records or to file information report.
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Sec. 12-426a. Penalty for failure to produce books, papers or records or to file information report. If the commissioner provides written notice to a person specifying a deadline by which such person is required to produce books, papers or records for examination or investigation…
Conn. Gen. Stat. § 12-427 Disposition of proceeds.
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Sec. 12-427. Disposition of proceeds. (1) Settlement with Treasurer. All funds received by the Commissioner of Revenue Services under the provisions of this chapter shall be recorded with the Comptroller and shall be deposited daily with the State Treasurer. The commissioner shal…
Conn. Gen. Stat. § 12-428 Wilful violations and corresponding penalties.
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Sec. 12-428. Wilful violations and corresponding penalties. (1) Wilful failure to file return. Any person required under this chapter to pay any tax, or required under this chapter or by regulations thereunder to make a return, keep any record or supply any information, who wilfu…
Conn. Gen. Stat. § 12-428a Sales suppression devices or phantom-ware. Penalty.
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Sec. 12-428a. Sales suppression devices or phantom-ware. Penalty. (a) As used in this section: (1) “Automated sales suppression device” or “zapper” means a software program, carried on a memory stick or removable compact disc, accessed through an Internet link or accessed through…
Conn. Gen. Stat. § 12-429 Oaths and subpoenas.
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Sec. 12-429. Oaths and subpoenas. The commissioner and any agent of the commissioner authorized to conduct any inquiry, investigation or hearing hereunder may administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered…
Conn. Gen. Stat. § 12-430 Miscellaneous provisions.
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Sec. 12-430. Miscellaneous provisions. (1) Security for delinquent taxes or failure to file returns. Whenever any person (A) owes taxes under this chapter, which taxes have been finally due and payable for a period of ninety days or longer and for which any administrative or judi…
Conn. Gen. Stat. § 12-430a Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase.
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Sec. 12-430a. Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase. In any sale at retail of construction equipment or machinery, the source of power for which is an integral part of any individual uni…
Conn. Gen. Stat. § 12-431 Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.
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Sec. 12-431. Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft. (a)(1) Except as otherwise provided in subdivision (2) or (3) of this subsection, in case of the purchase of any motor vehicle, snowmobile, vessel or aircraft other than from a licensed motor v…
Conn. Gen. Stat. § 12-432 Use of proceeds.
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Sec. 12-432. Use of proceeds. Section 12-432 is repealed. (1953, S. 1178d; P.A. 73-288, S. 7, 8.)
Conn. Gen. Stat. § 12-432a Civil action by certain retailers prohibited.
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Sec. 12-432a. Civil action by certain retailers prohibited. No retailer, as described in subparagraph (K) of subdivision (12) of subsection (a) of section 12-407, who fails to comply with the provisions of this chapter shall maintain any action in law or equity in this state on a…
Conn. Gen. Stat. § 12-432b Severability in application of sales and use tax to mail-order sales from outside Connecticut.
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Sec. 12-432b. Severability in application of sales and use tax to mail-order sales from outside Connecticut. If any section, subsection, part, clause or phrase in subdivisions (12) and (15) of subsection (a) of section 12-407 and section 12-432a is for any reason held to be inval…
Conn. Gen. Stat. § 12-432c Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller.
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Sec. 12-432c. Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller. (a) If any cumulative monthly financial statement issued by the Comptroller pursuant to section 3-115 after September 9, 2009, and before…