There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - Sec. 12-427. Disposition of proceeds.
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 shall issue his receipt to any taxpayer for any payment upon
request.
(1949 Rev., S. 2111; September, 1957, P.A. 11, S. 13; 1959, P.A. 291, S. 2; P.A. 77-614, S. 139, 610; P.A. 85-356, S. 4, 9; P.A. 90-271, S. 9, 24.)
History: 1959 act deleted language in Subsec. (2) that refund be from "the unappropriated surplus" of the general fund; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 85-356 deleted former Subsec. (2) authorizing the comptroller to draw upon the general fund for the purpose of making any refund under chapter 219 and relettered former Subsec. (3) accordingly; P.A. 90-271 made a technical change.
See Sec. 4-32 re state revenue accounting procedure.
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