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Conn. Gen. Stat. ch. 202 – Collection of State Taxes | Midpage
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Connecticut General Statutes
Title 12
Chapter 202
Conn. Gen. Stat. ch. 202
Collection of State Taxes
12-35
Duties of state collection agencies. Statute of limitations on collection by Commissioner.
12-35a
Lien on personal property as security related to delinquent state taxes.
12-35b
Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.
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.
12-35f
Offset of tax refunds.
12-35g
Tax amnesty program for unpaid tax for periods ending November 30, 2008.
12-35h
Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.
12-35i
Tax amnesty program for unpaid taxes for periods ending November 30, 2012.
12-35j
Facilitation of issuance of tax warrants.
12-36
Jeopardy collection of taxes due state.
12-37
State suspense tax book.
12-38
Interest on taxes, fees and assessments due from municipality to the state.
12-39
Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.
12-39a
Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.
12-39b
Records of cancellation or revision of tax liability.
12-39f
Refund of state taxes. Limit on interest added or awarded.
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.
12-39h
Application of partial payment toward state tax liability in penalties, tax and interest.
12-39k
Granting of extensions requested by persons other than the taxpayer.
12-39l
Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.
12-39m
Posting of bond by taxpayer objecting to an assessment. Regulations.
12-39n
Taxpayer's Bill of Rights.
12-39o
Issuance or renewal of license when taxes owed or returns outstanding.
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.
12-39q
Conn. Gen. Stat. § 12-39q
12-39r
Payment of state taxes by credit card, charge card or debit card.
12-39s
Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.
12-39t
Suspension of statute of limitations for filing a claim for refund of taxes.
12-39u
Offsetting of overpayments and underpayments of taxes.
12-39v
Refund to person of tax collected from customer.
12-39w
Claims for refund where results of civil audit, investigation, examination or reexamination have become final.
12-39x and 12-39y
Conn. Gen. Stat. § 12-39x and 12-39y
12-39z
Rounding of dollar amounts in returns, statements or other documents.
12-39aa
Tax returns, claims, statements or other documents concerning state taxes. When deemed received.
12-39bb
Records of department. Reproductions of records.
12-39cc
Data match system with financial institutions.
12-39dd
Duplicate information returns required to be filed by reporting entities. Penalties.