The Commissioner of Revenue Services shall maintain the records of statements, reports and returns of taxpayers required to be filed with the commissioner in such a manner as to facilitate the identification of any taxpayer whose tax liability has come under department audit, review, cancellation or revision. Such records shall set forth the reasons for any cancellation or revision and shall include the certification of the commissioner or his designee that such cancellation or revision was made in the best interests of the state.
Conn. Gen. Stat. § 12-39b
Records of cancellation or revision of tax liability
(P.A. 74-125, S. 1, 2; P.A. 77-614, S. 139, 610.) History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.