2005 Connecticut Code - Sec. 12-419b. Failure to file return when no tax is due.
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 provided under section 12-30, when there is no tax due, with respect to
such return. Such person may, however, be subject to the provisions of section 12-409
related to revocation of the permit of a seller for failure to comply with sales and use
tax provisions.
History: P.A. 95-359 changed reference from Sec. 12-419 to Sec. 12-30, effective July 13, 1995, and applicable to sales made on or after July 1, 1995.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.