™Your Policy Risk Impact Agent
61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-512 Collection of tax, penalties and interest.
2.2K chars
Sec. 12-512. Collection of tax, penalties and interest. 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 h…
Conn. Gen. Stat. § 12-513 Abatement of tax.
0.1K chars
Sec. 12-513. Abatement of tax. Section 12-513 is repealed. (June, 1969, P.A. 1, S. 34; P.A. 77-614, S. 147, 610; P.A. 90-28, S. 9.)
Conn. Gen. Stat. § 12-514 Excess payments.
0.7K chars
Sec. 12-514. Excess payments. If, within three years after the due date of any return, the commissioner determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the commissioner shall credit the exces…
Conn. Gen. Stat. § 12-515 Refund claims.
1.6K chars
Sec. 12-515. Refund claims. Any taxpayer who feels that he has overpaid any taxes due under this chapter may file a claim for refund in writing with the commissioner within three years from the due date for which such overpayment was made stating the specific grounds upon which t…
