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Connecticut General Statutes
Title 12
Chapter 202
Conn. Gen. Stat. ch. 202
Collection of State Taxes
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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.
12-35d and 12-35e
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.
Repealed
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.
12-39c
Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.
Repealed
12-39d and 12-39e
Tax returns, related documents and payments concerning state taxes; when deemed to be filed with and received by the state. Filing deadline requirements.
Repealed
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.
12-39i and 12-39j
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.
Repealed
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.
12-39p and 12-39q
Conn. Gen. Stat. § 12-39p and 12-39q
Repealed
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 to 12-39y
Conn. Gen. Stat. § 12-39v to 12-39y
Repealed
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.
12-39w to 12-39y
Conn. Gen. Stat. § 12-39w to 12-39y
Repealed
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.