Connecticut Chapter 202 — Collection of State Taxes (contains Secs. 12-35 to 12-39bb)
- 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.
- Sec. 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.
- 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 ending on or before March 31, 1995, to be conducted during the period from September 1, 1995, to November 30, 1995.
- Sec. 12-35f. Offset of tax refunds.
- Sec. 12-35g. Tax amnesty program for unpaid tax for periods ending March 31, 2002.
- Sec. 12-35h. Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.
- 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. 12-39d 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.
- 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 payments toward state tax liability in penalties, interest and tax.
- 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.
- 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.
- Secs. 12-39o to 12-39q.
- 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. 12-39v to 12-39y.
- 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.