Chapter
Collection of State Taxes
- Conn. Gen. Stat. § 12-35— Duties of state collection agencies. Statute of limitations on collection by Commissioner
- Conn. Gen. Stat. § 12-35a— Lien on personal property as security related to delinquent state taxes
- Conn. Gen. Stat. § 12-35b— Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner
- Conn. Gen. Stat. § 12-35c— 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. § 12-35d— Tax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1990, to be conducted during the period September 1, 1990, to November 30, 1990. Tax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1995, to be conducted during the period from September 1, 1995, to November 30, 1995
- Conn. Gen. Stat. § 12-35f— Offset of tax refunds
- Conn. Gen. Stat. § 12-35g— Tax amnesty program for unpaid tax for periods ending November 30, 2008
- Conn. Gen. Stat. § 12-35h— Credit of taxpayer's account for unpaid taxes collected by certain agents of the state
- Conn. Gen. Stat. § 12-35i— Tax amnesty program for unpaid taxes for periods ending November 30, 2012
- Conn. Gen. Stat. § 12-35j— Facilitation of issuance of tax warrants
- Conn. Gen. Stat. § 12-36— Jeopardy collection of taxes due state
- Conn. Gen. Stat. § 12-37— State suspense tax book
- Conn. Gen. Stat. § 12-38— Interest on taxes, fees and assessments due from municipality to the state
- Conn. Gen. Stat. § 12-39— Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated
- Conn. Gen. Stat. § 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. § 12-39aa— Tax returns, claims, statements or other documents concerning state taxes. When deemed received
- Conn. Gen. Stat. § 12-39b— Records of cancellation or revision of tax liability
- Conn. Gen. Stat. § 12-39bb— Records of department. Reproductions of records
- Conn. Gen. Stat. § 12-39c— Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue
- Conn. Gen. Stat. § 12-39cc— Data match system with financial institutions
- Conn. Gen. Stat. § 12-39d— Tax returns, related documents and payments concerning state taxes; when deemed to be filed with and received by the state. Filing deadline requirements
- Conn. Gen. Stat. § 12-39dd— Duplicate information returns required to be filed by reporting entities. Penalties
- Conn. Gen. Stat. § 12-39f— Refund of state taxes. Limit on interest added or awarded
- Conn. Gen. Stat. § 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. § 12-39h— Application of partial payment toward state tax liability in penalties, tax and interest
- Conn. Gen. Stat. § 12-39i— Taxpayer may request application of payment to tax attributable to specific errors in a return. Annual inventory of estimated loss in state revenue related to each exemption under state taxes
- Conn. Gen. Stat. § 12-39k— Granting of extensions requested by persons other than the taxpayer
- Conn. Gen. Stat. § 12-39l— l . Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator
- Conn. Gen. Stat. § 12-39m— Posting of bond by taxpayer objecting to an assessment. Regulations
- Conn. Gen. Stat. § 12-39n— Taxpayer's Bill of Rights
- Conn. Gen. Stat. § 12-39o— Issuance or renewal of license when taxes owed or returns outstanding
- Conn. Gen. Stat. § 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. § 12-39q
- Conn. Gen. Stat. § 12-39r— Payment of state taxes by credit card, charge card or debit card
- Conn. Gen. Stat. § 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. § 12-39t— Suspension of statute of limitations for filing a claim for refund of taxes
- Conn. Gen. Stat. § 12-39u— Offsetting of overpayments and underpayments of taxes
- Conn. Gen. Stat. § 12-39v— Refund to person of tax collected from customer
- Conn. Gen. Stat. § 12-39w— Claims for refund where results of civil audit, investigation, examination or reexamination have become final
- Conn. Gen. Stat. § 12-39x
- Conn. Gen. Stat. § 12-39z— Rounding of dollar amounts in returns, statements or other documents