Title 12 — Title 12: Taxation

61 chapters · 1,387 sections in this title.

1,387 sectionsFiltered byTitle 12

Conn. Gen. Stat. § 12-33 Appeals from action of Commissioner of Revenue Services.
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Sec. 12-33. Appeals from action of Commissioner of Revenue Services. Section 12-33 is repealed, effective July 8, 2019. (1949 Rev., S. 1711; P.A. 78-280, S. 2, 127; P.A. 19-186, S. 34.)
Conn. Gen. Stat. § 12-33a Court waiver of interest on certain taxes due and unpaid prohibited.
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Sec. 12-33a. Court waiver of interest on certain taxes due and unpaid prohibited. The court shall not waive statutory interest on any amount of tax for which any person is liable pursuant to the provisions of chapter 207, 208, 209, 210, 211, 211b, 212, 212a, 214, 214a, 216, 217, …
Conn. Gen. Stat. § 12-34 Taking of acknowledgments by employees of Department of Revenue Services.
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Sec. 12-34. Taking of acknowledgments by employees of Department of Revenue Services. Examiners or other employees of the Department of Revenue Services are authorized to take acknowledgments of affidavits on any report filed with the department for the collection of any state ta…
Conn. Gen. Stat. § 12-34a Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
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Sec. 12-34a. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax. Section 12-34a is repealed. (1961, P.A. 264, S. 1–6; June, 1971, P.A. 5, S. 104.)
Conn. Gen. Stat. § 12-34b Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
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Sec. 12-34b. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax. Section 12-34b is repealed, effective June 18, 2003. (June, 1971, P.A. 8, S. 36; P.A. 77-614, S. 139, 610; P.A. 03-107, S. 11.)
Conn. Gen. Stat. § 12-34c Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states.
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Sec. 12-34c. Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states. (a) The Commissioner of Revenue Services may enter into agreements with other states providing for rec…
Conn. Gen. Stat. § 12-34d State Tax Review Commission reports.
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Sec. 12-34d. State Tax Review Commission reports. Section 12-34d is repealed, effective June 7, 2010. (June Sp. Sess. P.A. 91-3, S. 154, 168; P.A. 93-74, S. 53, 67; P.A. 10-188, S. 17.)
Conn. Gen. Stat. § 12-34e Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.
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Sec. 12-34e. Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states. (a) For purposes of this section: (1) “Taxpayer” means any person identified by a claimant state under this section as owing taxes to such…
Conn. Gen. Stat. § 12-3a Penalty Review Committee. Waiver of penalties; appeals.
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Sec. 12-3a. Penalty Review Committee. Waiver of penalties; appeals. (a) There is created a Penalty Review Committee, which shall consist of the State Comptroller or an employee of the office of the State Comptroller designated by said Comptroller, the Secretary of the Office of P…
Conn. Gen. Stat. § 12-3b Abatement Review Committee.
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Sec. 12-3b. Abatement Review Committee. (a) There is created an Abatement Review Committee which shall consist of (1) the State Comptroller or an employee of the office of the State Comptroller designated by said Comptroller, (2) the Secretary of the Office of Policy and Manageme…
Conn. Gen. Stat. § 12-3c Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees.
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Sec. 12-3c. Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees. (a) The Commissioners of Revenue Services and Administrative Services shall, subject to the provisions of section 31-51i, require each appli…
Conn. Gen. Stat. § 12-3d Deadline for penalty waiver request.
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Sec. 12-3d. Deadline for penalty waiver request. To the extent that the Commissioner of Revenue Services is authorized to waive all or part of a penalty provided under this title, the commissioner shall not consider any waiver request received more than one year from the date a n…
Conn. Gen. Stat. § 12-3e 12-3e
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Sec. 12-3e. Reserved for future use.
Conn. Gen. Stat. § 12-3f Small and Medium-Sized Business Users Committee.
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Sec. 12-3f. Small and Medium-Sized Business Users Committee. Section 12-3f is repealed, effective June 7, 2010. (P.A. 93-382, S. 44, 69; P.A. 95-250, S. 1; P.A. 96-211, S. 1, 5, 6; P.A. 10-188, S. 17.)
Conn. Gen. Stat. § 12-4 Proceedings against delinquent tax officers.
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Sec. 12-4. Proceedings against delinquent tax officers. If the Secretary of the Office of Policy and Management ascertains that the assessors or board of assessment appeals or any official charged with any of the duties imposed on assessors or boards of assessment appeals, or the…
Conn. Gen. Stat. § 12-5 Fees for witnesses and service of subpoenas.
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Sec. 12-5. Fees for witnesses and service of subpoenas. All fees of witnesses, or for the service of subpoena or capias issued by the commissioner or by a judge of the Superior Court upon the application of said commissioner, shall be paid by him and allowed as part of his incide…
Conn. Gen. Stat. § 12-6 Audit of municipal accounts upon application of state's attorney.
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Sec. 12-6. Audit of municipal accounts upon application of state's attorney. The state's attorney of any judicial district may make application to the Secretary of the Office of Policy and Management showing that he has reason to believe that one or more of the officials, agents …
Conn. Gen. Stat. § 12-7 Reports concerning assessments and collections.
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Sec. 12-7. Reports concerning assessments and collections. The Secretary of the Office of Policy and Management shall, in addition to any other reports required by law to be made by him, annually collate and prepare, from the reports provided for in section 12-9 and such other in…
Conn. Gen. Stat. § 12-7a List of state taxes levied and delinquent taxpayers.
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Sec. 12-7a. List of state taxes levied and delinquent taxpayers. (a)(1) The annual report prepared by the Commissioner of Revenue Services for submission to the Governor and publication as provided in section 4-60 shall not be required to include the name of any person liable for…
Conn. Gen. Stat. § 12-7b Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis.
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Sec. 12-7b. Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis. (a) The Commissioner of Revenue Services shall, annually on or before the thirty-first day of December, submit to the legislative…
Conn. Gen. Stat. § 12-7c Report on the overall incidence of certain taxes.
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Sec. 12-7c. Report on the overall incidence of certain taxes. (a) The Commissioner of Revenue Services shall, on or before December 15, 2023, and biennially thereafter, submit to the joint standing committee of the General Assembly having cognizance of matters relating to finance…
Conn. Gen. Stat. § 12-7d Report on the state tax gap.
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Sec. 12-7d. Report on the state tax gap. (a) The Commissioner of Revenue Services shall annually: (1) Estimate the state tax gap and develop an overall strategy to promote compliance and discourage tax avoidance. Such estimate shall include an analysis of income distribution and …
Conn. Gen. Stat. § 12-8 Recording and deposit of funds.
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Sec. 12-8. Recording and deposit of funds. All funds received by the commissioner shall promptly be recorded with the Comptroller and deposited with the State Treasurer. The commissioner shall make daily deposits with the State Treasurer. (1949 Rev., S. 1685.) See Sec. 4-32 re st…
Conn. Gen. Stat. § 12-9 Local officials to file statements concerning taxes. Penalty.
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Sec. 12-9. Local officials to file statements concerning taxes. Penalty. Not later than July 1, 2024, and annually thereafter, the Secretary of the Office of Policy and Management shall cause to be prepared by the tax collector complete statements relating to the mill rate and ta…
Conn. Gen. Stat. § 12-35 Duties of state collection agencies. Statute of limitations on collection by Commissioner.
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Sec. 12-35. Duties of state collection agencies. Statute of limitations on collection by Commissioner. (a)(1) Wherever used in this chapter, unless otherwise provided, “state collection agency” includes the Treasurer, the Commissioner of Revenue Services and any other state offic…
Conn. Gen. Stat. § 12-35a Lien on personal property as security related to delinquent state taxes.
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Sec. 12-35a. Lien on personal property as security related to delinquent state taxes. (a) Definitions. Whenever used in this section, unless the context otherwise requires: (1) “Goods” means goods, as defined in subdivision (44) of subsection (a) of section 42a-9-102; (2) “procee…
Conn. Gen. Stat. § 12-35b Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.
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Sec. 12-35b. Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner. (a) For the purposes of sections 12-204, 12-212, 12-235, 12-268h, 12-309, 12-330i, 12-366, 12-398, 12-420, 12-441, 12-475, 12-488…
Conn. Gen. Stat. § 12-35c Collection in courts of other states or District of Columbia. Enforcement in this state of tax liabilities of other states or District of Columbia.
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Sec. 12-35c. Collection in courts of other states or District of Columbia. Enforcement in this state of tax liabilities of other states or District of Columbia. (a) At the request of the Commissioner of Revenue Services, the Attorney General may bring suit in the name of this sta…
Conn. Gen. Stat. §§ 12-35d and 12-35e Tax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1990, to be conducted during the period September 1, 1990, to November 30, 1990. Tax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1995, to be conducted during the period from September 1, 1995, to November 30, 1995.
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Secs. 12-35d and 12-35e. Tax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1990, to be conducted during the period September 1, 1990, to November 30, 1990. Tax amnesty program related to any state tax unpaid for taxable periods …
Conn. Gen. Stat. § 12-35f Offset of tax refunds.
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Sec. 12-35f. Offset of tax refunds. (a) For purposes of this section: (1) “Taxpayer” means any person identified by a claimant state to the Commissioner of Revenue Services under this section as owing taxes to such claimant state, including, in the case of a refund of any tax imp…
Conn. Gen. Stat. § 12-35g Tax amnesty program for unpaid tax for periods ending November 30, 2008.
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Sec. 12-35g. Tax amnesty program for unpaid tax for periods ending November 30, 2008. (a) As used in this section: (1) “Person” means person, as defined in section 12-1; (2) “Affected taxable period” means any taxable period ending on or before November 30, 2008, for which (A) a …
Conn. Gen. Stat. § 12-35h Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.
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Sec. 12-35h. Credit of taxpayer's account for unpaid taxes collected by certain agents of the state. When an agreement has been entered into by the state for the Commissioner of Revenue Services with a collection agency or attorney for the purpose of collecting a taxpayer's unpai…
Conn. Gen. Stat. § 12-35i Tax amnesty program for unpaid taxes for periods ending November 30, 2012.
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Sec. 12-35i. Tax amnesty program for unpaid taxes for periods ending November 30, 2012. (a) As used in this section: (1) “Person” means person, as defined in section 12-1; (2) “Affected taxable period” means any taxable period ending on or before November 30, 2012; (3) “Affected …
Conn. Gen. Stat. § 12-35j Facilitation of issuance of tax warrants.
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Sec. 12-35j. Facilitation of issuance of tax warrants. The Commissioner of Revenue Services shall make reasonable efforts to facilitate the issuance of tax warrants on payment settlement entities under the provisions of section 12-35 for payments made by such entities to retailer…
Conn. Gen. Stat. § 12-36 Jeopardy collection of taxes due state.
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Sec. 12-36. Jeopardy collection of taxes due state. If, before the due date of any state tax, except a tax imposed under chapter 219 or 229, any state collection agency believes that the collection of such tax will be jeopardized by delay, he shall, subject to the provisions of t…
Conn. Gen. Stat. § 12-37 State suspense tax book.
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Sec. 12-37. State suspense tax book. Wherever used in this section, “tax” includes not only the principal of any tax but also includes the principal of any license, permit and fee and also all interest, fees, penalties, forfeitures and other charges which may be added by law to t…
Conn. Gen. Stat. § 12-38 Interest on taxes, fees and assessments due from municipality to the state.
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Sec. 12-38. Interest on taxes, fees and assessments due from municipality to the state. All taxes, fees and assessments due the state from towns, cities or boroughs shall be liable to interest at nine per cent per annum when payment of the same has been delayed more than thirty d…
Conn. Gen. Stat. § 12-39 Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.
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Sec. 12-39. Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated. (a) When any tax payable to the Commissioner of Revenue Services by any person, as defined in section 12-1, has been found to be uncollectible, said commission…
Conn. Gen. Stat. § 12-39a Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.
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Sec. 12-39a. Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code. (a) When the final day prescribed under authority of the general statutes for performing any act which is required or permitted to be p…
Conn. Gen. Stat. § 12-39aa Tax returns, claims, statements or other documents concerning state taxes. When deemed received.
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Sec. 12-39aa. Tax returns, claims, statements or other documents concerning state taxes. When deemed received. (a)(1) If any return, claim, statement, or other document required to be filed with or any payment required to be made to the Department of Revenue Services within a pre…
Conn. Gen. Stat. § 12-39b Records of cancellation or revision of tax liability.
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Sec. 12-39b. Records of cancellation or revision of tax liability. The Commissioner of Revenue Services shall maintain the records of statements, reports and returns of taxpayers required to be filed with the commissioner in such a manner as to facilitate the identification of an…
Conn. Gen. Stat. § 12-39bb Records of department. Reproductions of records.
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Sec. 12-39bb. Records of department. Reproductions of records. Records of the Department of Revenue Services may be provided in the form of written documents, reproductions of such documents, films or photoimpressions, or electronically produced tapes, disks or records, or by any…
Conn. Gen. Stat. § 12-39c Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.
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Sec. 12-39c. Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue. Section 12-39c is repealed. (P.A. 80-467, S. 1, 3; May Sp. Sess. P.A. 92-17, S. 58, 59.)
Conn. Gen. Stat. § 12-39cc Data match system with financial institutions.
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Sec. 12-39cc. Data match system with financial institutions. (a) The Commissioner of Revenue Services and financial institutions, as defined in Section 469A(d)(1) of the Social Security Act, as amended from time to time, doing business in this state, shall develop and operate a d…
Conn. Gen. Stat. §§ 12-39d and 12-39e Tax returns, related documents and payments concerning state taxes; when deemed to be filed with and received by the state. Filing deadline requirements.
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Secs. 12-39d and 12-39e. Tax returns, related documents and payments concerning state taxes; when deemed to be filed with and received by the state. Filing deadline requirements. Sections 12-39d and 12-39e are repealed, effective May 19, 1993. (P.A. 82-172, S. 13, 14; P.A. 85-199…
Conn. Gen. Stat. § 12-39dd Duplicate information returns required to be filed by reporting entities. Penalties.
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Sec. 12-39dd. Duplicate information returns required to be filed by reporting entities. Penalties. (a) For purposes of this section, (1) “payment settlement entity”, “third party settlement organization” and “electronic payment facilitator” have the same meanings as provided in S…
Conn. Gen. Stat. § 12-39f Refund of state taxes. Limit on interest added or awarded.
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Sec. 12-39f. Refund of state taxes. Limit on interest added or awarded. (a) For purposes of making payment of any refund as provided in this title on account of any tax, or penalty or interest thereon, paid to the state, the Comptroller, upon certification by the Commissioner of …
Conn. Gen. Stat. § 12-39g State taxes and related penalties due from any taxpayer to be applied as reduction of any amount payable by the state to such taxpayer. Certain exceptions.
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Sec. 12-39g. State taxes and related penalties due from any taxpayer to be applied as reduction of any amount payable by the state to such taxpayer. Certain exceptions. (a) Upon notification to the Comptroller by the Commissioner of Revenue Services that any taxes, including pena…
Conn. Gen. Stat. § 12-39h Application of partial payment toward state tax liability in penalties, tax and interest.
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Sec. 12-39h. Application of partial payment toward state tax liability in penalties, tax and interest. Notwithstanding any instructions by the payor to the contrary, any partial payment against any tax outstanding shall be applied by the Commissioner of Revenue Services first to …
Conn. Gen. Stat. §§ 12-39i and 12-39j Taxpayer may request application of payment to tax attributable to specific errors in a return. Annual inventory of estimated loss in state revenue related to each exemption under state taxes.
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Secs. 12-39i and 12-39j. Taxpayer may request application of payment to tax attributable to specific errors in a return. Annual inventory of estimated loss in state revenue related to each exemption under state taxes. Sections 12-39i and 12-39j are repealed. (P.A. 89-11, S. 1, 2;…