Chapter 202 - Collection of State Taxes

Chapter 202 - Collection of State Taxes

Section 12-35 - Duties of state collection agencies.
Section 12-35a - Lien on personal property as security related to delinquent state taxes.
Section 12-35b - Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.
Section 12-35c - Collection in courts of other states of taxes due Connecticut or its political subdivisions. Enforcement in this state of tax liabilities to other states extending like comity to Connecticut.
Section 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.
Section 12-35f - Offset of tax refunds.
Section 12-35g - Tax amnesty program for unpaid tax for periods ending November 30, 2008.
Section 12-35h - Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.
Section 12-35i - Tax amnesty program for unpaid taxes for periods ending November 30, 2012.
Section 12-35j - Facilitation of issuance of tax warrants.
Section 12-36 - Jeopardy collection of taxes due state.
Section 12-37 - State suspense tax book.
Section 12-38 - Interest on taxes, fees and assessments due from municipality to the state.
Section 12-39 - Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.
Section 12-39a - Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.
Section 12-39aa - Tax returns, claims, statements or other documents concerning state taxes. When deemed received.
Section 12-39b - Records of cancellation or revision of tax liability.
Section 12-39bb - Records of department. Reproductions of records.
Section 12-39c - Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.
Section 12-39cc - Data match system with financial institutions.
Section 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.
Section 12-39dd - Duplicate information returns required to be filed by reporting entities. Penalties.
Section 12-39f - Refunds of state taxes. Comptroller authorized to draw on fund to which tax is credited.
Section 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.
Section 12-39h - *(See end of section for amended version and effective date.) Application of partial payments toward state tax liability in penalties, interest and tax.
Section 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.
Section 12-39k - Granting of extensions requested by persons other than the taxpayer.
Section 12-39l - Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.
Section 12-39m - Posting of bond by taxpayer objecting to an assessment. Regulations.
Section 12-39n - Taxpayer's Bill of Rights.
Section 12-39o - Issuance or renewal of license when taxes owed or returns outstanding.
Section 12-39r - Payment of state taxes by credit card, charge card or debit card.
Section 12-39s - Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.
Section 12-39t - Suspension of statute of limitations for filing a claim for refund of taxes.
Section 12-39u - Offsetting of overpayments and underpayments of taxes.
Section 12-39z - Rounding of dollar amounts in returns, statements or other documents.

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