61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-39l Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.
2.6K chars
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; …
Conn. Gen. Stat. § 12-39m Posting of bond by taxpayer objecting to an assessment. Regulations.
3.8K chars
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…
Conn. Gen. Stat. § 12-39n Taxpayer's Bill of Rights.
3.8K chars
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…
Conn. Gen. Stat. § 12-39o Issuance or renewal of license when taxes owed or returns outstanding.
3.8K chars
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…