Connecticut · Statutes
Chapter 202
23 sections
23 sections
- Conn. Gen. Stat. § 12-35Duties of state collection agencies. Statute of limitations on collection by Commissioner.
- Conn. Gen. Stat. § 12-35aLien on personal property as security related to delinquent state taxes.
- Conn. Gen. Stat. § 12-35bDefinitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.
- Conn. Gen. Stat. § 12-35cCollection in courts of other states or District of Columbia. Enforcement in this state of tax liabilities of other states or District of Columbia.
- Conn. Gen. Stat. § 12-35fOffset of tax refunds.
- Conn. Gen. Stat. § 12-35gTax amnesty program for unpaid tax for periods ending November 30, 2008.
- Conn. Gen. Stat. § 12-35iTax amnesty program for unpaid taxes for periods ending November 30, 2012.
- Conn. Gen. Stat. § 12-39Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.
- Conn. Gen. Stat. § 12-39aPayment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.
- Conn. Gen. Stat. § 12-39aaTax returns, claims, statements or other documents concerning state taxes. When deemed received.
- Conn. Gen. Stat. § 12-39ccData match system with financial institutions.
- Conn. Gen. Stat. § 12-39ddDuplicate information returns required to be filed by reporting entities. Penalties.
- Conn. Gen. Stat. § 12-39fRefund of state taxes. Limit on interest added or awarded.
- Conn. Gen. Stat. § 12-39gState taxes and related penalties due from any taxpayer to be applied as reduction of any amount payable by the state to such taxpayer. Certain exceptions.
- Conn. Gen. Stat. § 12-39lTax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.
- Conn. Gen. Stat. § 12-39mPosting of bond by taxpayer objecting to an assessment. Regulations.
- Conn. Gen. Stat. § 12-39nTaxpayer's Bill of Rights.
- Conn. Gen. Stat. § 12-39oIssuance or renewal of license when taxes owed or returns outstanding.
- Conn. Gen. Stat. § 12-39pDisaster-related or emergency-related work performed in the state by certain out-of-state businesses and out-of-state employees; presence in the state for state tax purposes.
- Conn. Gen. Stat. § 12-39sCancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.
- Conn. Gen. Stat. § 12-39tSuspension of statute of limitations for filing a claim for refund of taxes.
- Conn. Gen. Stat. § 12-39wClaims for refund where results of civil audit, investigation, examination or reexamination have become final.
- Conn. Gen. Stat. § 12-39zRounding of dollar amounts in returns, statements or other documents.