Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-685 Definitions.
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Sec. 12-685. Definitions. For the purposes of this chapter: (1) “Commissioner” means the Commissioner of Revenue Services or any employee of the department. (2) “Department” means the Department of Revenue Services. (3) “Electronic funds transfer” means any transfer of funds that…
Conn. Gen. Stat. § 12-686 Payment of taxes by electronic funds transfer. When required.
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Sec. 12-686. Payment of taxes by electronic funds transfer. When required. (a)(1) Except as otherwise provided in subsections (b), (c) and (d) of this section, the commissioner may require every person who files a tax return for any tax on a monthly or quarterly basis to pay such…
Conn. Gen. Stat. § 12-687 Timing of payments. Late payments.
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Sec. 12-687. Timing of payments. Late payments. (a) Where a tax payment is required to be made by electronic funds transfer, any payment made by other than electronic funds transfer shall be treated as a tax payment not made in a timely manner, and shall be subject to penalty and…
Conn. Gen. Stat. § 12-688 Voluntary payments by electronic funds transfer.
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Sec. 12-688. Voluntary payments by electronic funds transfer. (a)(1) Any person who files any tax return for any tax on a monthly or quarterly basis and who is not required under section 12-686 to pay such tax by electronic funds transfer may, at any time, submit a request to the…
Conn. Gen. Stat. § 12-689 Regulations.
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Sec. 12-689. Regulations. The commissioner shall adopt regulations, in accordance with the provisions of chapter 54, necessary for the administration of this chapter. (May Sp. Sess. P.A. 92-17, S. 39, 59.) History: May Sp. Sess. P.A. 92-17, S. 39 effective June 19, 1992, and appl…
Conn. Gen. Stat. § 12-690 Electronic filing.
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Sec. 12-690. Electronic filing. (a)(1) The Commissioner of Revenue Services may permit the filing, by computer transmission or by employing new technology as it is developed, of any return, statement or other document that is required by law or regulation to be filed with said co…
Conn. Gen. Stat. § 12-691 12-691
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Sec. 12-691. Reserved for future use.