2005 Connecticut Code - Sec. 19a-671b. Provisions for waiver of certain penalties and interest assessed pertaining to liability for taxes owed under chapter 211a or 219.

      Sec. 19a-671b. Provisions for waiver of certain penalties and interest assessed pertaining to liability for taxes owed under chapter 211a or 219. (a) The Commissioner of Social Services shall calculate for each hospital the sum of (1) the amount of disproportionate share payments for such hospital for the fiscal year ending June 30, 1995, not previously made and (2) payments due to the hospital as the result of final reconciliation of the uncompensated care pool pursuant to section 19a-671.

      (b) If (1) the sum of the payments calculated pursuant to subsection (a) is equal to or exceeds the total of (A) the amount of tax liability of such hospital, computed without regard to any order of the United States District Court for the district of Connecticut in the civil case of Connecticut Hospital Association v. Phillips et al, No. 94-CV-1224, under the provisions of chapter 211a and subparagraph (FF) of subdivision (i) of subsection (2) of section 12-407 attributable to any period which commenced on or after April 1, 1994, and as to which the scheduled due date for payment is on or before June 30, 1995, plus (B) all uncompensated care pool assessments and other liabilities due to the state pursuant to section 19a-671, and (2) the tax liability so computed is paid in full to the Commissioner of Revenue Services and pool reconciliation payments are made in full to the Commissioner of Social Services by the hospital on or before June 15, 1995, then the hospital shall receive, not later than the next business day following such payments, the full amount of disproportionate share payments and uncompensated care pool payments due, as determined by the Commissioner of Social Services and no penalty or interest shall be assessed pertaining to such tax liability.

      (c) If (1) the sum of the payments computed pursuant to subsection (a) is less than the total of (A) the amount of tax liability of such hospital, computed without regard to any order of the United States District Court for the district of Connecticut in the civil case of Connecticut Hospital Association v. Phillips et al, No. 94-CV-1224, under the provisions of chapter 211a and subparagraph (FF) of subdivision (i) of subsection (2) of section 12-407 attributable to any period which commenced on or after April 1, 1994, and as to which the scheduled due date for payment is on or before June 30, 1995, plus (B) all uncompensated care pool assessments and other liabilities due to the state pursuant to section 19a-671, and (2) the total amount of tax payments made to the Commissioner of Revenue Services and pool reconciliation payments made to the Commissioner of Social Services by the hospital on or before June 15, 1995, is not less than the total amount of disproportionate share payments and pool reconciliation payments due to the hospital, then the hospital shall receive, not later than the next business day following such payments, the full amount of disproportionate share payments and uncompensated care pool payments due, as determined by the Commissioner of Social Services and no penalty or interest shall be assessed pertaining to such tax liability. The unpaid balance due from the hospital shall be due on or before November 30, 1995, and if paid in full to the Commissioner of Revenue Services by such date shall accrue no interest or penalties through November 30, 1995, provided if it is not paid in full by said date any unpaid balance shall be a delinquent tax and shall be subject to chapter 202 and shall be delinquent after said date.

      (P.A. 95-160, S. 54, 69; 95-306, S. 3, 7; P.A. 96-139, S. 12, 13; June Sp. Sess. P.A. 01-2, S. 67, 69; June Sp. Sess. P.A. 01-9, S. 129-131.)

      History: P.A. 95-160, S. 54 effective June 1, 1995; P.A. 95-306 made technical changes, effective July 6, 1995; P.A. 96-139 changed effective date of P.A. 95-160 but without affecting this section; June Sp. Sess. P.A. 01-2, Sec. 67 repealed section, effective July 2, 2001; June Sp. Sess. P.A. 01-9, in Sec. 129, revised effective date of June Sp. Sess. P.A. 01-2 but without affecting this section and in Sec. 130 repealed said Sec. 67, effective July 1, 2001.