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Sec. 12-735. Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person. (a) If any person fails to pay the amount of tax reported to be due on his return within the time specified under the provisions of this chapter there shall be imposed a penalty equal to ten per cent of such amount due and unpaid. Such amount shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment.
(b) If any person has not made a return within three months after the time specified under the provisions of this chapter, the commissioner may make such return at any time thereafter, according to the best information obtainable and according to the form prescribed. The making of a return by the commissioner pursuant to the authority conferred under this section shall not constitute the filing of a return by such person for purposes of subsection (c) of section 12-733 or subsection (a) of section 12-737. To the tax imposed upon the basis of such return, there shall be added an amount equal to ten per cent of such tax or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment. No taxpayer shall be subject to a penalty under both subsections (a) and (b) of this section in relation to the same tax period.
(c) Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalties provided under this chapter when it is proven to his satisfaction that the failure to pay any tax was due to reasonable cause and was not intentional or due to neglect.
(d) In case of each failure to file a statement of payment to another person required under the authority of this chapter, including the duplicate statement of tax withheld on wages on the date prescribed therefor, determined with regard to any extension of time for filing, unless it is shown that such failure is due to a reasonable cause and not to wilful neglect, there shall be paid upon notice and demand by the commissioner by the person so failing to file the statement, a penalty of five dollars for each statement not so filed, but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed two thousand dollars.
(June Sp. Sess. P.A. 91-3, S. 86, 168; May Sp. Sess. P.A. 92-17, S. 16, 59; May Sp. Sess. P.A. 94-4, S. 66, 85; P.A. 95-26, S. 44, 52; 95-160, S. 64, 69; P.A. 00-174, S. 45, 83.)
Jan 03, 2022
Fairfield County
Fairfield County, CT
Jan 28, 2016
Hartford County
Hartford County, CT
Jul 12, 2023
New Haven County
New Haven County, CT
DOCKET NO.: UWY-CV-18-6040005 3 SUPERIOR COURT LAKEWOOD PLAZA, LLC 3 J. D. OF WATERBURY VS. . AT WATERBURY THE CITY OF WATERBURY AND THE BOARD OF ASSESSMENT APPEALS OF THE CITY OF WATERBURY : JUNE 20, 2019 FIRST AMENDMENT TO APPLICATION Pursuant to Connecticut General Statutes Section 12-117a, the Plaintiff, Lakewood Plaza, LLC, in the above-referenced action hereby amends the First, Second, Third and Fourth Counts of the Complaint dated March 26, 2018 to include the Grand List year of Octobe…
Apr 11, 2018
326 State Street, Suite 208 Silverstein Appraisal New London, CT 06320 Phone ◊ 860-443-8405 Services, LLC Fax ◊ 860-442-9306 http://www.msac.com Retrospective Real Estate Appraisal Property Located at 130 Huntingdon Avenue Waterb…
Apr 19, 2023
Wellspeak Valuation & Advisory Services, LLC APPRAISAL REPORT PROPERTY BEING APPRAISED: Property of Plaza Green, L.P. Plaza on the Green 2 North Main Street Waterbury, Connecticut AUTHORIZED BY: Mr. Russell Gagne Plaza Green, L.P. 2 North Main Street Waterbury, Connecticut 06706 EFFECTIVE DATE OF APPRAISAL: October 1, 2022 PREPARED BY: Wellspeak Valuation & Advisory Services, LLC 609 West Johnson Avenue, Suite 406 Cheshire, Connecticut 06410 Phone: (203) 699-8918 www.…
May 17, 2023
Wellspeak Valuation & Advisory Services, LLC APPRAISAL REPORT PROPERTY BEING APPRAISED: Property of Josephine Towers, L.P. Josephine Towers Apartments 24 Union Street Waterbury, Connecticut AUTHORIZED BY: Mr. Russell Gagne Josephine Towers, L.P. 24 Union Street Waterbury, Connecticut 06706 EFFECTIVE DATE OF APPRAISAL: October 1, 2022 PREPARED BY: Wellspeak Valuation & Advisory Services, LLC 609 West Johnson Avenue, Suite 406 Cheshire, Connecticut 06410 Phone: (203) 69…
May 17, 2023
DOCKET NO. UWY-CV-23-6070896-S SUPERIOR COURT LAKEVIEW APARTMENTS OWNER LLC J.D. OF WATERBURY v AT WATERBURY CITY OF WATERBURY NOVEMBER 13, 2023 PLAINTIFF’S NOTICE OF FILING OF APPRAISAL, PURSUANT TO C.G.S. SECTION 12-117a(2) Pursuant to CGS. Section 12-117a(2), …
May 18, 2023
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