2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 208 - Corporation Business Tax
Section 12-242e - Disposition of installments.
The amount of every installment of estimated tax, or payment on account thereof, shall be paid to the commissioner in cash or by check, draft or money order drawn to the order of the Commissioner of Revenue Services of the state of Connecticut. All funds received by the commissioner under the provisions of this part shall be recorded with the Comptroller and shall be deposited daily with the State Treasurer. The commissioner shall issue his receipt to any company or other person for any payment made under the provisions of this part, upon request.
(1963, P.A. 651, S. 11; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
See Sec. 4-32 re state revenue accounting procedures.
See Sec. 12-234 re disposition of funds received under part I of this chapter.
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