Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 202. Collection of State Taxes |
Sec. 12-35. Duties of state collection agencies. |
Sec. 12-35a. Lien on personal property as security related to delinquent state taxes. |
Sec. 12-35b. Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner. |
Sec. 12-35f. Offset of tax refunds. |
Sec. 12-35g. Tax amnesty program for unpaid tax for periods ending November 30, 2008. |
Sec. 12-35h. Credit of taxpayer's account for unpaid taxes collected by certain agents of the state. |
Sec. 12-35i. Tax amnesty program for unpaid taxes for periods ending November 30, 2012. |
Sec. 12-35j. Facilitation of issuance of tax warrants. |
Sec. 12-36. Jeopardy collection of taxes due state. |
Sec. 12-37. State suspense tax book. |
Sec. 12-38. Interest on taxes, fees and assessments due from municipality to the state. |
Sec. 12-39. Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated. |
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. |
Sec. 12-39b. Records of cancellation or revision of tax liability. |
Sec. 12-39c. Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue. |
Secs. 12-39dand12-39e. Tax returns, related documents and payments concerning state taxes; when deemed to be filed with and received by the state. Filing deadline requirements. |
Sec. 12-39f. Refunds of state taxes. Comptroller authorized to draw on fund to which tax is credited. |
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. |
Sec. 12-39h. Application of partial payment toward state tax liability in penalties, tax and interest. |
Sec. 12-39k. Granting of extensions requested by persons other than the taxpayer. |
Sec. 12-39l. Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator. |
Sec. 12-39m. Posting of bond by taxpayer objecting to an assessment. Regulations. |
Sec. 12-39n. Taxpayer's Bill of Rights. |
Sec. 12-39o. Issuance or renewal of license when taxes owed or returns outstanding. |
Secs. 12-39pand12-39q. [Reserved] |
Sec. 12-39r. Payment of state taxes by credit card, charge card or debit card. |
Sec. 12-39s. Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes. |
Sec. 12-39t. Suspension of statute of limitations for filing a claim for refund of taxes. |
Sec. 12-39u. Offsetting of overpayments and underpayments of taxes. |
Secs. 12-39vto12-39y. [Reserved] |
Sec. 12-39z. Rounding of dollar amounts in returns, statements or other documents. |
Sec. 12-39aa. Tax returns, claims, statements or other documents concerning state taxes. When deemed received. |
Sec. 12-39bb. Records of department. Reproductions of records. |
Sec. 12-39cc. Data match system with financial institutions. |
Sec. 12-39dd. Duplicate information returns required to be filed by reporting entities. Penalties. |