Connecticut General Statutes|Chapter 201 - State and Local Revenue Services. Department of Revenue Services

Sec. 12-1. Definitions.

Sec. 12-1a. Department of Revenue Services. Commissioner. Successor department to state Tax Department.

Sec. 12-1b. Terms “Tax Commissioner”, “state Tax Commissioner”, “Tax Department”, and “state Tax Department” deemed to mean Commissioner or Department of Revenue Services. Excepted chapters.

Sec. 12-1c. Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.

Sec. 12-1d. Transfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management.

Sec. 12-2. Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.

Sec. 12-2a. Municipal assessment section within Office of Policy and Management. Board of assessment advisors.

Sec. 12-2b. Duties of Secretary of Office of Policy and Management re municipal assessment.

Sec. 12-2c. Certification of revaluation companies.

Sec. 12-2d. Compromises.

Sec. 12-2e. Closing agreements.

Sec. 12-2f. Service of notice by the commissioner.

Sec. 12-2g. Sales tax rebate for eligible individuals.

Sec. 12-3. Appointment and duties of Deputy Commissioner of Revenue Services.

Sec. 12-3a. Penalty Review Committee. Waiver of penalties; appeals.

Sec. 12-3b. Abatement Review Committee.

Sec. 12-3c. Criminal history records checks.

Sec. 12-3d. Deadline for penalty waiver request.

Sec. 12-3e.

Sec. 12-3f. Small and Medium-Sized Business Users Committee.

Sec. 12-4. Proceedings against delinquent tax officers.

Sec. 12-5. Fees for witnesses and service of subpoenas.

Sec. 12-6. Audit of municipal accounts upon application of state's attorney.

Sec. 12-7. Reports concerning assessments and collections.

Sec. 12-7a. List of state taxes levied and delinquent taxpayers.

Sec. 12-7b. Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis.

Sec. 12-7c. Report on the overall incidence of certain taxes.

Sec. 12-8. Recording and deposit of funds.

Sec. 12-9. Local officials to file statements concerning taxes. Penalty.

Secs. 12-10 to 12-14. Quadrennial return of municipal debt, receipts and expenditures. Secretary to furnish blanks and publish returns. Quadrennial return of real estate exempt from taxation. Annual return by town treasurers of amount of taxes received in previous three years; commissioner to make return, when. Officials of municipal subdivisions to furnish tax information.

Sec. 12-15. Limitations on inspection or disclosure of tax returns or return information available to the commissioner.

Sec. 12-16. Procedure against judge of probate for failure to furnish copies.

Sec. 12-17. Inquiries concerning records of probate court.

Sec. 12-18. Superior court may order compliance with statute.

Sec. 12-18a. Grants to towns for property tax relief based on population.

Sec. 12-18b. Grants in lieu of taxes on state-owned property, land held in trust by the state for an Indian tribe, municipally owned airports and real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.

Sec. 12-18c. Select payment in lieu of taxes account. Distribution of funds.

Sec. 12-18d. Transfers from the General Fund to the Municipal Revenue Sharing Fund.

Sec. 12-19. Grants in lieu of taxes on state-owned property; land taken for flood control.

Sec. 12-19a. Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, certain airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of Connecticut. Exclusion of property located at Bradley International Airport.

Sec. 12-19b. Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals.

Sec. 12-19c. Certification and payment to each town or borough.

Secs. 12-19d and 12-19e. Appropriation. Grants in lieu of taxes to fire district of Warehouse Point.

Sec. 12-19f. Allocation of payments in lieu of taxes for Torrington courthouse.

Sec. 12-20. Grant in lieu of taxes on property in Madison.

Sec. 12-20a. Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.

Sec. 12-20b. Valuation of property of private colleges and general hospitals for purposes of state grants in lieu of taxes. Revaluation. Appeals. Connecticut Hospice in Branford. United States Coast Guard Academy in New London.

Sec. 12-20c. Municipal option to share payments in lieu of taxes with special services district.

Sec. 12-20d. Withholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use.

Secs. 12-21 to 12-24a. Grants in lieu of taxes on property in Waterford and East Lyme; on airport property in Windsor Locks, Suffield and Hartford; on property in Chester; on Highway Department property in Wethersfield; on state pier property in New London; on property in Fire District of Warehouse Point, Voluntown; on Labor Department property in Wethersfield; on property in Preston; on state property in North Canaan; on receiving home in East Windsor; on airport property in East Granby; on state property in Sharon; on property in Kent and on property of the School Fund and the Agricultural College Fund. State reimbursement in lieu of taxes on manufacturer's inventories.

Sec. 12-24b. Inconsistent special acts repealed.

Secs. 12-24c to 12-24e. State reimbursement in lieu of taxes on wholesale and retail business inventory; state grants in lieu of inventory taxes prorated. State grants for unrestricted use of municipality.

Sec. 12-25. Confirmation of amount of unpaid taxes.

Sec. 12-26. Equalization and adjustment of grand list.

Sec. 12-27. Abstract book and lists.

Secs. 12-28 and 12-29. Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies.

Sec. 12-30. Penalty for failure to file return within time allowed in relation to an extension of time for filing.

Sec. 12-30a. Imposition of interest. Determination of basis. Regulations.

Sec. 12-30b. Limit on interest to be paid on certain tax overpayments.

Sec. 12-30c. Penalty imposed on promoters of abusive tax shelters.

Sec. 12-31. Examination of books and personnel of railroad and utility companies.

Sec. 12-32. Suits not barred by neglect of commissioner.

Sec. 12-33. Appeals from action of Commissioner of Revenue Services.

Sec. 12-33a. Court waiver of interest on certain taxes due and unpaid prohibited.

Sec. 12-34. Taking of acknowledgments by employees of Department of Revenue Services.

Sec. 12-34a. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.

Sec. 12-34b. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.

Sec. 12-34c. Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states.

Sec. 12-34d. State Tax Review Commission reports.

Sec. 12-34e. Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.