61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-734 Collection. Warrants. Liens. Foreclosure.
1.8K chars
Sec. 12-734. Collection. Warrants. Liens. Foreclosure. 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 hi…
Conn. Gen. Stat. § 12-735 Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person.
3.8K chars
Sec. 12-735. Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person. (a) If any person fails to pay the amount of tax reported to be due on his return within the time specified under the provisions of th…
Conn. Gen. Stat. § 12-736 Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud.
2.0K chars
Sec. 12-736. Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud. (a) Any person required to collect, truthfully account for and pay over the tax imposed under this chapter who wilfully fails to collect such tax or truthfull…
Conn. Gen. Stat. § 12-737 Penalties for wilful violations.
1.9K chars
Sec. 12-737. Penalties for wilful violations. (a) Any person required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of this chapter to make a return, keep any records or supply any information, who wi…