Connecticut · Statutes
Chapter 202
23 sections
23 sections
- Conn. Gen. Stat. § 12-35Sec. 12-35. Duties of state collection agencies. Statute of limitations on collection by Commissioner.
- Conn. Gen. Stat. § 12-35aSec. 12-35a. Lien on personal property as security related to delinquent state taxes.
- Conn. Gen. Stat. § 12-35bSec. 12-35b. Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.
- Conn. Gen. Stat. § 12-35cSec. 12-35c. Collection 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. § 12-35fSec. 12-35f. Offset of tax refunds.
- Conn. Gen. Stat. § 12-35gSec. 12-35g. Tax amnesty program for unpaid tax for periods ending November 30, 2008.
- Conn. Gen. Stat. § 12-35iSec. 12-35i. Tax amnesty program for unpaid taxes for periods ending November 30, 2012.
- Conn. Gen. Stat. § 12-39Sec. 12-39. Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.
- Conn. Gen. Stat. § 12-39aSec. 12-39a. Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.
- Conn. Gen. Stat. § 12-39aaSec. 12-39aa. Tax returns, claims, statements or other documents concerning state taxes. When deemed received.
- Conn. Gen. Stat. § 12-39ccSec. 12-39cc. Data match system with financial institutions.
- Conn. Gen. Stat. § 12-39ddSec. 12-39dd. Duplicate information returns required to be filed by reporting entities. Penalties.
- Conn. Gen. Stat. § 12-39fSec. 12-39f. Refund of state taxes. Limit on interest added or awarded.
- Conn. Gen. Stat. § 12-39gSec. 12-39g. State 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. § 12-39lSec. 12-39l. Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.
- Conn. Gen. Stat. § 12-39mSec. 12-39m. Posting of bond by taxpayer objecting to an assessment. Regulations.
- Conn. Gen. Stat. § 12-39nSec. 12-39n. Taxpayer's Bill of Rights.
- Conn. Gen. Stat. § 12-39oSec. 12-39o. Issuance or renewal of license when taxes owed or returns outstanding.
- Conn. Gen. Stat. § 12-39pSec. 12-39p. Disaster-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. § 12-39sSec. 12-39s. Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.
- Conn. Gen. Stat. § 12-39tSec. 12-39t. Suspension of statute of limitations for filing a claim for refund of taxes.
- Conn. Gen. Stat. § 12-39wSec. 12-39w. Claims for refund where results of civil audit, investigation, examination or reexamination have become final.
- Conn. Gen. Stat. § 12-39zSec. 12-39z. Rounding of dollar amounts in returns, statements or other documents.