Conn. Gen. Stat. § 12-419b

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-419b - Failure to file return when no tax is due

Any person required to file a return under the provisions of this chapter who fails to file such return within the time required in accordance with section 12-414 shall not be subject to the imposition of a penalty, as provided under section 12-30, when there is no tax due, with respect to such return. Such person may, however, be subject to the provisions of section 12-409 related to revocation of the permit of a seller for failure to comply with sales and use tax provisions.

Conn. Gen. Stat. § 12-419b

(P.A. 90-186, S. 2, 3; P.A. 95-359, S. 9, 19.)