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2011 Connecticut Code
Title 12 Taxation
Chapter 202 Collection of State Taxes
Sec. 12-39r. Payment of state taxes by credit card, charge card or debit card.

      Sec. 12-39r. Payment of state taxes by credit card, charge card or debit card. The Commissioner of Revenue Services may allow the payment of taxes, penalties, interest and fees by means of a credit card, charge card or debit card and may charge the taxpayer a service fee for any such payment made by any such card. The fee shall not exceed any charge by the card issuer, including any discount rate. Payments by any such card shall be made at such times and under such conditions as said commissioner may prescribe. The debt incurred through the payment of taxes by means of any such card shall not be considered a tax collectible pursuant to the provisions of sections 12-35a and 12-35b.

      (P.A. 93-25, S. 1, 3; P.A. 03-107, S. 2.)

      History: P.A. 93-25 effective July 1, 1993; P.A. 03-107 authorized payment by charge card or debit card and made conforming changes, effective June 18, 2003.

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