Title 12, Title 12: Taxation

Sec. 12-418. Written protest. (a) Filing of; time periods for. (1) Any person against whom an assessment or a reassessment is made under section 12-414a, 12415, 12-416 or 12-424 or any person directly interested may file a written protest not later than sixty days after service u…

Sec. 12-419. Interest and penalties. (a) Any person, other than an individual making purchases for personal use or consumption and not making purchases for use or consumption in carrying on a trade, occupation, business or profession, who fails to pay any tax to the state or any …

Sec. 12-419a. Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990. In the case of any tax which is subject to penalty or interest, or both, pursuant to section 12-414, 12-415, 12-416 or 12-419, which is outstanding on July 1, 1990, and whic…

Sec. 12-419b. Failure to file return when no tax is due. Any person required to file a return under the provisions of this chapter who fails to file such return within the time required in accordance with section 12-414 shall not be subject to the imposition of a penalty, as prov…

Sec. 12-420. Collection of taxes. Delinquent taxes. 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 his a…

Sec. 12-420a. Managed compliance and audit agreements: Definitions. For purposes of this section and sections 12-420b and 12-420c: (1) “Eligible taxpayer” means any person who is required to file any return or to pay or remit any tax under this chapter and who in the opinion of t…

Sec. 12-420b. Managed compliance agreements, generally. (a) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with an eligible taxpayer. Such agreement may provide for (1) one or more effective use tax rates for purchases subje…

Sec. 12-420c. Managed audit agreements. (a) The commissioner may, in the commissioner's sole discretion, enter into a managed audit agreement with an eligible taxpayer. Under a managed audit agreement, the commissioner shall (1) agree to accept, upon verification, the eligible ta…

Sec. 12-421. Hearing by commissioner. Any taxpayer, having paid any tax as provided by this chapter, aggrieved by the action of the commissioner or his authorized agent in fixing the amount of such tax or in imposing any penalty hereunder, may apply to the commissioner, in writin…

Sec. 12-422. Appeal. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under section 12-418, 12-421 or 12-425 may, not later than thirty days after service upon the taxpayer of notice of such order, decisi…

Sec. 12-423. Abatement of taxes. Section 12-423 is repealed, effective April 13, 1995. (1949 Rev., S. 2107; P.A. 77-614, S. 146, 610; P.A. 95-4, S. 7, 8.)

Sec. 12-424. Payment on termination of business and successor's liability. (1) Withholding by purchaser. If any person liable for any amount under this chapter sells out his or her business or stock of goods or quits the business, such person's successors or assigns shall withhol…

Sec. 12-425. Overpayments and refunds. (1) Claim limitation period. No refund shall be allowed unless a claim therefor is filed with the commissioner within three years from the last day of the month succeeding the period for which the overpayment was made, or, with respect to as…

Sec. 12-425a. Time limit on claims for certain deficiency assessments or awards. Section 12-425a is repealed. (P.A. 74-301, S. 1, 2; P.A. 75-213, S. 39, 53; P.A. 82-472, S. 182, 183.)

Sec. 12-426. Administration. (1) Enforcement by commissioner; regulations. The commissioner shall enforce the provisions of this chapter and may adopt and enforce regulations relating to the administration and enforcement of this chapter. The commissioner may prescribe the extent…

Sec. 12-426a. Penalty for failure to produce books, papers or records or to file information report. If the commissioner provides written notice to a person specifying a deadline by which such person is required to produce books, papers or records for examination or investigation…

Sec. 12-427. Disposition of proceeds. (1) Settlement with Treasurer. All funds received by the Commissioner of Revenue Services under the provisions of this chapter shall be recorded with the Comptroller and shall be deposited daily with the State Treasurer. The commissioner shal…

Sec. 12-428. Wilful violations and corresponding penalties. (1) Wilful failure to file return. Any person required under this chapter to pay any tax, or required under this chapter or by regulations thereunder to make a return, keep any record or supply any information, who wilfu…

Sec. 12-428a. Sales suppression devices or phantom-ware. Penalty. (a) As used in this section: (1) “Automated sales suppression device” or “zapper” means a software program, carried on a memory stick or removable compact disc, accessed through an Internet link or accessed through…

Sec. 12-429. Oaths and subpoenas. The commissioner and any agent of the commissioner authorized to conduct any inquiry, investigation or hearing hereunder may administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered…

Sec. 12-430. Miscellaneous provisions. (1) Security for delinquent taxes or failure to file returns. Whenever any person (A) owes taxes under this chapter, which taxes have been finally due and payable for a period of ninety days or longer and for which any administrative or judi…

Sec. 12-430a. Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase. In any sale at retail of construction equipment or machinery, the source of power for which is an integral part of any individual uni…

Sec. 12-431. Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft. (a)(1) Except as otherwise provided in subdivision (2) or (3) of this subsection, in case of the purchase of any motor vehicle, snowmobile, vessel or aircraft other than from a licensed motor v…

Sec. 12-432. Use of proceeds. Section 12-432 is repealed. (1953, S. 1178d; P.A. 73-288, S. 7, 8.)

Sec. 12-432a. Civil action by certain retailers prohibited. No retailer, as described in subparagraph (K) of subdivision (12) of subsection (a) of section 12-407, who fails to comply with the provisions of this chapter shall maintain any action in law or equity in this state on a…

Sec. 12-432b. Severability in application of sales and use tax to mail-order sales from outside Connecticut. If any section, subsection, part, clause or phrase in subdivisions (12) and (15) of subsection (a) of section 12-407 and section 12-432a is for any reason held to be inval…

Sec. 12-432c. Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller. (a) If any cumulative monthly financial statement issued by the Comptroller pursuant to section 3-115 after September 9, 2009, and before…

Sec. 12-433. Definitions. Wherever used in this chapter, unless the context otherwise requires: (1) “Alcoholic beverage” and “beverage” include wine, beer and liquor; (2) “Absolute alcohol” means dehydrated alcohol containing not less than ninety-nine per cent by weight of ethyl …

Sec. 12-434. Administration by commissioner. The administration of this chapter is vested in the Commissioner of Revenue Services. All forms necessary or convenient for the enforcement of this chapter shall be prescribed, printed and furnished by said commissioner. The provisions…

Sec. 12-435. Tax on sale of alcoholic beverages. Each distributor of alcoholic beverages shall pay a tax to the state on all sales within the state of alcoholic beverages, except sales to licensed distributors, sales of alcoholic beverages that, in the course of such sales, are a…

Sec. 12-435a. Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty. Section 12-435a is repealed. (1969, P.A. 632, S. 2, 3; P.A. 75-451, S. 1, 2.)

Sec. 12-435b. Tax on certain untaxed alcoholic beverages. A tax is hereby imposed at the rates provided in section 12-435 upon the storage or use within this state of any untaxed alcoholic beverages in the possession of any person other than a licensed distributor or carrier for …

Sec. 12-435c. Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut. Any written advertisement in this state for the sale of untaxed alcoholic beverages for use and consumption in this state shall contain the following words in not les…

Sec. 12-436. Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation. (a)(1) Each distributor of alcoholic beverages, before engaging in such business, shall make application to the Commissioner of Revenue Services, on forms to be p…

Sec. 12-437. Returns. Each distributor shall, on or before the last day of each month, file with the Commissioner of Revenue Services a return, on forms to be prescribed and furnished by such commissioner and signed under penalty of false statement by its treasurer or an authoriz…

Sec. 12-438. Application for cancellation of distributor's license; inventory; return. Any person who applies for a cancellation of such person's distributor's license shall take an inventory at the beginning of business on the first day of the following month showing the number …

Sec. 12-439. Payment of tax. Penalties for nonpayment. (a) The tax imposed by this chapter shall be due and payable on the last day on which a return may be filed without penalty under sections 12-437 and 12-438. Upon the filing of such return, the taxpayer shall forward to the c…

Sec. 12-440. Determination of tax. As soon as practicable after each return has been filed, the commissioner shall cause it to be examined and shall compute and determine the amount of the tax payable thereon. If it should appear then or thereafter within three years, as a result…

Sec. 12-441. Delinquent taxes; lien. The amount of any tax 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 his authorized agent. The amount of any s…

Sec. 12-442. Power to examine. The commissioner shall have power, when he deems it expedient, to make, or cause to be made by his deputy, auditors or investigators, an examination or investigation of the books, records, papers, vouchers, accounts and documents of any person engag…

Sec. 12-443. Records to be kept. Each person who manufactures, distributes, transports, stores, warehouses or sells alcoholic beverages or imports the same for sale shall keep complete and accurate records of all alcoholic beverages purchased, sold, manufactured, improved, brewed…

Sec. 12-444. Commissioner's records. Section 12-444 is repealed. (1949 Rev., S. 4334; P.A. 77-614, S. 165, 610; P.A. 80-482, S. 4, 23, 170, 191, 345, 348; P.A. 82-67, S. 4.)

Sec. 12-445. Oaths and subpoenas. The commissioner, and any agent of the commissioner authorized to conduct any inquiry, investigation or hearing under this chapter, shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigat…

Sec. 12-446. Taxpayer to file security. The commissioner, before issuing any license to a distributor under section 12-436, shall require such distributor annually to file with, and to the satisfaction of, the commissioner and to maintain for the year a bond issued by a surety co…

Sec. 12-447. Hearings by commissioner. Any person aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax as provided by this chapter, or in imposing any penalty hereunder, may apply to the commissioner, in writing, within sixty days af…

Sec. 12-448. Appeals from decisions of commissioner. Any taxpayer aggrieved because of any decision, order, determination or disallowance of the Commissioner of Revenue Services under the provisions of this chapter may, not later than thirty days after service upon such taxpayer …