Chapter 202 - COLLECTION OF STATE TAXES
- Section 12-35 - Duties of state collection agencies
- Section 12-35a - Lien on personal property as security related to delinquent state taxes
- Section 12-35b - Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner
- Section 12-35c - Collection in courts of other states of taxes due Connecticut or its political subdivisions. Enforcement in this state of tax liabilities to other states extending like comity to Connecticut
- Section 12-35d and 12-35e - [Repealed]
- Section 12-35f - Offset of tax refunds
- Section 12-35g - Tax amnesty program for unpaid tax for periods ending November 30, 2008
- Section 12-35h - Credit of taxpayer's account for unpaid taxes collected by certain agents of the state
- Section 12-35i - Tax amnesty program for unpaid taxes for periods ending November 30, 2012
- Section 12-35j - Facilitation of issuance of tax warrants
- Section 12-36 - Jeopardy collection of taxes due state
- Section 12-37 - State suspense tax book
- Section 12-38 - Interest on taxes, fees and assessments due from municipality to the state
- Section 12-39 - Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated
- Section 12-39a - Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code
- Section 12-39b - Records of cancellation or revision of tax liability
- Section 12-39c - [Repealed]
- Section 12-39d and 12-39e - [Repealed]
- Section 12-39f - Refunds of state taxes. Comptroller authorized to draw on fund to which tax is credited
- Section 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
- Section 12-39h - Application of partial payment toward state tax liability in penalties, tax and interest
- Section 12-39i and 12-39j - [Repealed]
- Section 12-39k - Granting of extensions requested by persons other than the taxpayer
- Section 12-39l - Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator
- Section 12-39m - Posting of bond by taxpayer objecting to an assessment. Regulations
- Section 12-39n - Taxpayer's Bill of Rights
- Section 12-39o - Issuance or renewal of license when taxes owed or returns outstanding
- Section 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
- Section 12-39q - Reserved for future use
- Section 12-39r - Payment of state taxes by credit card, charge card or debit card
- Section 12-39s - Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes
- Section 12-39t - Suspension of statute of limitations for filing a claim for refund of taxes
- Section 12-39u - Offsetting of overpayments and underpayments of taxes
- Section 12-39v - Refund to person of tax collected from customer
- Section 12-39w - Claims for refund
- Section 12-39x to 12-39y - Reserved for future use
- Section 12-39z - Rounding of dollar amounts in returns, statements or other documents
- Section 12-39aa - Tax returns, claims, statements or other documents concerning state taxes. When deemed received
- Section 12-39bb - Records of department. Reproductions of records
- Section 12-39cc - Data match system with financial institutions
- Section 12-39dd - Duplicate information returns required to be filed by reporting entities. Penalties