Table of Contents Sec. 12-1. Definitions. The following words, as used in this title and in all other
statutes relating to the assessment and collection of taxes, except when otherwise indicated by the context, shall be defined as follows: "Commissioner" or "Commissioner
of Revenue Services" means the Commissioner of Revenue Services or his authorized
agent; "company" means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality; "person" means any
individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. Sec. 12-1a. Department of Revenue Services. Commissioner. Successor department to state Tax Department. (a) There shall be a Department of Revenue Services. The department shall be under the direction of the Commissioner of Revenue
Services, who shall be appointed by the Governor in accordance with the provisions of
sections 4-5, 4-6, 4-7, 4-8, with the powers and duties therein prescribed. 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. (a) Whenever the term "Tax Commissioner" or "state Tax Commissioner" occurs or is referred to in the general statutes,
except in chapters 111 and 112, it shall be deemed to mean or refer to the Commissioner
of Revenue Services. Sec. 12-1c. Transfer of certain functions, powers and duties under this chapter
to the Secretary of the Office of Policy and Management. (a) In accordance with the
provisions of section 4-38d, all functions, powers and duties of the Commissioner of
Revenue Services under chapter 201 which are related to (1) municipal finance, (2)
assessment or taxation of property and (3) state grants to municipalities are transferred
to the Secretary of the Office of Policy and Management, and wherever the words "Commissioner of Revenue Services" or "commissioner" are used in said chapter in relation
to any such functions, powers or duties, the words "Secretary of the Office of Policy and
Management" or "secretary", whichever is appropriate, are substituted in lieu thereof. 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. (a) In accordance with the provisions of
section 4-38d, all functions, powers and duties of the Commissioner of Revenue Services
under chapters 203, 204 and 204a are transferred to the Secretary of the Office of Policy
and Management, and wherever the words "Commissioner of Revenue Services" or
"commissioner" are used in said chapters, the words "Secretary of the Office of Policy
and Management" or "secretary", whichever is appropriate, are substituted in lieu
thereof. Sec. 12-2. Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal
taxes. (a)(1) The Governor shall, in the manner and for the term provided by sections
4-5 to 4-8, inclusive, appoint a Commissioner of Revenue Services and the Governor
shall fill any vacancy occurring during such term as provided by said sections. The
commissioner shall, before entering upon the duties of his office, take the oath by law
provided for executive and judicial officers and, in the performance of his duties, he
shall have power to administer oaths. Sec. 12-2a. Municipal assessment section within Office of Policy and Management. Board of assessment advisors. Section 12-2a is repealed. Sec. 12-2b. Duties of Secretary of Office of Policy and Management re municipal assessment. The Secretary of the Office of Policy and Management shall: (1) In
consultation with the Commissioner of Agriculture, develop schedules of unit prices
for property classified under sections 12-107a to 12-107e, inclusive, update such schedules by October 1, 1990, and every five years thereafter, and make such data, studies
and schedules available to municipalities and the public; (2) develop regulations setting
forth standards and tests for: Certifying revaluation companies and their employees,
which regulations shall ensure that a revaluation company is competent in appraising
and valuing property, certifying revaluation companies and their employees, requiring
that a certified employee supervise all valuations performed by a revaluation company
for municipalities, maintaining lists of certified revaluation companies and upon request,
advising municipalities in drafting contracts with revaluation companies, and conducting investigations and withdrawing the certification of any revaluation company or employee found not to be conforming to such regulations. The regulations shall provide
for the imposition of a fee payable to a testing service designated by the secretary to
administer certification examinations; and (3) by himself, or by an agent whom he may
appoint, inquire if all property taxes which are due and collectible by each town or city
not consolidated with a town, are in fact collected and paid to the treasurer thereof in
the manner prescribed by law, and if accounts and records of the tax collectors and
treasurers of such entities are adequate and properly kept. The secretary may hold meetings, conferences or schools for assessors, tax collectors or municipal finance officers. Sec. 12-2c. Certification of revaluation companies. "Revaluation company"
shall mean any person, firm, association, corporation, limited liability company or other
entity, other than a municipal assessor or assistant assessor, which performs property
valuations for a municipality for assessment purposes. On and after June 25, 1991, no
revaluation company shall perform any valuation for a municipality for assessment
purposes unless such company is certified by the Secretary of the Office of Policy and
Management. Such certification shall be renewed every five years. Sec. 12-2d. Compromises. The Commissioner of Revenue Services or his authorized agent may compromise any controversy arising from the application or enforcement
of any general statute over which said commissioner has authority. An offer of compromise may be made or entertained if it is based upon doubt as to the taxpayer's liability
for the amount in controversy, or doubt as to the collectibility of such amount. Sec. 12-2e. Closing agreements. (a) The Commissioner of Revenue Services may
enter into an agreement, in writing, with any person relating to the liability of such
person, or of the person or estate for whom such person acts, in respect of any tax payable
to said commissioner for any taxable period. Sec. 12-2f. Service of notice by the commissioner. Unless otherwise required by
the general statutes, service of any notice provided by the Commissioner of Revenue
Services may be made by first class mail and shall not require certified or registered
mail. Any such notice to a person shall be addressed to such person's address as it
appears in the records of the commissioner and service of such notice shall be complete
at the time of deposit in the United States Post Office or mail box by the commissioner
or the authorized agent of the commissioner. Sec. 12-2g. Sales tax rebate for eligible individuals. (a) It is found and declared
that the state of Connecticut derives revenue from a variety of taxes, fees and other
sources, including the state sales tax; it is fair and reasonable to refund the existing state
budget surplus in the form of a rebate of nonbusiness consumer sales and use taxes paid
by residents of this state in calendar year 1998; information concerning the amount of
sales tax paid at various income levels is contained in the final report of the Task Force
on State Tax Revenue and the optional state sales tax table promulgated by the United
States Secretary of the Treasury; it is fair and reasonable to use information contained
in those reports to determine the share of the sales tax rebate due each eligible individual
since no effective or practical mechanism exists for determining the amount of actual
sales tax paid by each eligible individual and therefore, it is fair and reasonable to provide
a fixed amount sales tax rebate to all individuals since such information shows that the
amount of spending on sales tax is disproportionate to income levels. Sec. 12-3. Appointment and duties of Deputy Commissioner of Revenue Services. The Commissioner of Revenue Services shall appoint a deputy, who shall be
sworn to the faithful discharge of his duties and who shall perform the duties of the
commissioner in case of his sickness or absence and such other duties as may be prescribed. A certificate of such appointment shall be placed on file in the office of the
Secretary, who shall give notice to the Treasurer of such appointment. Sec. 12-3a. Penalty Review Committee. Waiver of penalties; appeals. (a) There
is created a Penalty Review Committee which shall consist of the State Comptroller or
an employee of the office of the State Comptroller designated by said Comptroller, the
Secretary of the Office of Policy and Management or an employee of the Office of
Policy and Management designated by said secretary and the Commissioner of Revenue
Services or an employee of the Department of Revenue Services designated by said
commissioner. Said committee shall meet monthly or as often as necessary to approve
any waiver of penalty which the Commissioner of Revenue Services, or the executive
director of the Division of Special Revenue, is authorized to waive in accordance with
this title which is in excess of five hundred dollars. A majority vote of the committee
shall be required for approval of such waiver. Sec. 12-3b. Abatement Review Committee. (a) There is created an Abatement
Review Committee which shall consist of the State Comptroller or an employee of the
office of the State Comptroller designated by said Comptroller, the Secretary of the
Office of Policy and Management or an employee of the Office of Policy and Management designed by said secretary and the Commissioner of Revenue Services or an employee of the Department of Revenue Services designated by said commissioner. Said
committee shall meet monthly or as often as necessary to approve any abatement, in
whole or in part, of tax, including any penalty or interest payable in connection therewith,
which the Commissioner of Revenue Services or the executive director of the Division
of Special Revenue is authorized to abate pursuant to any provision of the general statutes. A majority vote of the committee shall be required for approval of such abatement. Secs. 12-3c to 12-3e. Reserved for future use. Sec. 12-3f. Small and Medium-Sized Business Users Committee. (a) There is
established a Department of Revenue Services Small and Medium-Sized Business Users
Committee. The committee shall consist of (1) the chairpersons and ranking members
of the joint standing committee of the General Assembly having cognizance of matters
relating to finance, revenue and bonding, or their designees, (2) the chairpersons and
ranking members of the joint standing committee of the General Assembly having cognizance of matters relating to the Department of Economic and Community Development,
or their designees, (3) the Commissioner of Revenue Services, or his designee, (4) two
members appointed by the Governor, (5) one member of the joint standing committee
of the General Assembly having cognizance of matters relating to finance, revenue and
bonding, who shall be appointed by the president pro tempore of the Senate, (6) one
member of the joint standing committee of the General Assembly having cognizance
of matters relating to appropriations, who is also a member of the subcommittee having
cognizance of matters relating to appropriations for the Department of Revenue Services
and who shall be appointed by the speaker of the House of Representatives, (7) two
representatives of small and medium-sized businesses, one of whom shall be appointed
by the majority leader of the Senate and one of whom shall be appointed by the majority
leader of the House of Representatives, (8) a certified public accountant, who shall be
appointed by the majority leader of the Senate, (9) an attorney with expertise in tax law,
who shall be appointed by the majority leader of the House of Representatives, (10) a
representative of small and medium-sized businesses and a certified public accountant,
who shall be appointed by the minority leader of the House of Representatives, and (11)
a representative of small and medium-sized businesses and an attorney with expertise
in tax law, who shall be appointed by the minority leader of the Senate. All appointments
shall be made within thirty days after July 1, 1993. The commissioner shall call the
initial meeting of the committee, at which the committee shall elect one of its members
to serve as chairperson. Sec. 12-4. Proceedings against delinquent tax officers. If the Secretary of the
Office of Policy and Management ascertains that the assessors or board of assessment
appeals or any official charged with any of the duties imposed on assessors or boards
of assessment appeals, or the tax collector, treasurer or any official authorized to fix a
rate of tax in any town, city or borough or other taxing district, fails to discharge his or
its administrative duty according to law, said secretary may in writing call such failure
to the attention of each such board or member thereof or official failing to perform its
or his duties. If such board or official fails to comply thereafter with the law with respect
to which attention has been so called in writing, the secretary may apply to the superior
court in the judicial district wherein such board or official has jurisdiction or, in case
the Superior Court is not in session, to a judge thereof, setting forth such failure, and the
judge or court, as the case may be, upon ascertaining the facts stated in such application to
be true, shall issue an order in the nature of a mandamus requiring compliance with the
provisions of the statute particularly mentioned in such application, and shall render
judgment against any official, board or person who has so failed, with costs, as in mandamus proceedings. Any person who fails to comply with any order so issued shall be
in contempt and said court or such judge may punish him therefor as in mandamus
proceedings. Any person claiming to be aggrieved by any order issued by authority of
the provisions of section 12-2 and of this section shall have the same right of appeal to
the Appellate Court as in mandamus cases. Sec. 12-5. Fees for witnesses and service of subpoenas. All fees of witnesses, or
for the service of subpoena or capias issued by the commissioner or by a judge of the
Superior Court upon the application of said commissioner, shall be paid by him and
allowed as part of his incidental expenses. Sec. 12-6. Audit of municipal accounts upon application of state's attorney.
The state's attorney of any judicial district may make application to the Secretary of the
Office of Policy and Management showing that he has reason to believe that one or
more of the officials, agents or employees of a municipality or any subdivision thereof
situated within such judicial district has falsified any books of account or record, or has
appropriated any moneys to his own use or to the use of others who are not entitled to
the same, or has drawn any order on the treasurer or custodian of the funds of such
municipality, or any subdivision thereof, with intent to defraud such municipality, or
such subdivision, and thereupon the secretary shall cause an audit to be made of the
records of such municipality. Upon completion of any such audit, the secretary shall
transmit to such state's attorney a certified copy of his report showing the results thereof.
The cost of such audit shall be borne equally by such municipality and the state. The
custodian of any books of account or record who hinders or refuses to deliver the same
upon demand of the secretary, or of any agent or employee of said secretary thereunto
duly authorized, shall be fined not more than two hundred dollars or imprisoned not
more than sixty days or both. Sec. 12-7. Reports concerning assessments and collections. The Secretary of the
Office of Policy and Management shall, in addition to any other reports required by law
to be made by him, annually collate and prepare, from the reports provided for in section
12-9 and such other information as he obtains, statistics concerning the assessment and
collection of taxes during the preceding year; and he shall, annually, cause to be printed
so much of the report herein provided for as will show the methods and manner of the
assessment and collection of taxes, and the amount of such taxes levied and collected
in the several towns, cities and boroughs. He may also publish such other reports as will
give information to the public regarding taxation. Sec. 12-7a. Commissioner to prepare and maintain a list of delinquent state
taxes. (a) The annual report prepared by the Commissioner of Revenue Services for
submission to the Governor and publication as provided in section 4-60 shall not be
required to include the name of any person liable for payment of any tax which is unpaid.
The commissioner shall prepare and maintain a list related to each type of tax levied by
the state, containing the name and address of any person or corporation liable for payment of any such tax and the amount thereof, including any applicable interest or penalties, which tax, as of the end of the fiscal year with respect to which such report is
prepared, is unpaid and a period in excess of ninety days has elapsed following the
date on which such tax was due, exclusive of any tax determined to be uncollectible in
accordance with section 12-37, any tax on which an appeal is pending and any tax which
has been abated by said commissioner as provided in section 12-39. Such lists shall be
available to the public for inspection by any person. Sec. 12-7b. Reports of certain state tax data by the commissioner to the Office
of Fiscal Analysis. (a) The Commissioner of Revenue Services shall, annually on or
before the thirty-first day of December, submit to the legislative Office of Fiscal Analysis
a report concerning certain state tax data, applicable with respect to the state fiscal year
ending on the thirtieth day of June immediately preceding, as follows: (a) Sales and use
tax data, including (1) gross receipts subject to sales tax, stated separately in relation to
sales of (A) any tangible personal property, (B) the leasing or rental of tangible personal
property and (C) the rendering of any services subject to said tax, (2) total revenue loss
related to each of the separate provisions for exemption under chapter 219 and (3) total
amount of tax collected with respect to each of the industrial classifications included in
the Standard Industrial Classification Code in current use for purposes of certain statistical data by the Commissioner of Revenue Services; (b) corporation business tax data,
including (1) total net income and total net income apportioned to Connecticut for the
most current income years with respect to which final data is available at the time of
each such report, (2) amount of depreciation not allowed as a deduction in determining
net income for purposes of said tax, (3) operating loss carry-overs, (4) credits and refunds, separately stated, for overpayments of taxes due in prior years and to be applicable
to the most current income years with respect to which final data is available at the time
of each such report, (5) number of accounts and total corporation tax attributable to
determination in accordance with (A) net income tax base, (B) the minimum tax base
provisions under section 12-219, and (C) S corporation filings and (6) total corporation
tax attributable to each of the industrial classifications included in the Standard Industrial
Classification Code in current use for purposes of certain statistical data by the Commissioner of Revenue Services; (c) succession and transfer tax data, including (1) total taxes
collected and the number of taxpayers under each of the classes of beneficiaries as
described in section 12-344 and (2) the total value of the net taxable estates with respect
to each of said classes of beneficiaries; (d) personal income tax data, including (1) all
components of and adjustments to federal gross income, federal adjusted gross income
and federal taxable income, separately stated, of Connecticut taxpayers, sorted into ten-
thousand-dollar increments of federal adjusted gross income up to and including one
hundred thousand dollars, into twenty-five-thousand-dollar increments of federal adjusted gross income from over one hundred thousand dollars up to and including two
hundred thousand dollars and into one increment over two hundred thousand dollars of
federal adjusted gross income, as derived from federal income tax returns and (2) all
components of and adjustments to Connecticut adjusted gross income and Connecticut
taxable income, separately stated, of Connecticut taxpayers, sorted into ten-thousand-
dollar increments of Connecticut adjusted gross income up to and including one hundred
thousand dollars, into twenty-five-thousand-dollar increments of Connecticut adjusted
gross income from over one hundred thousand dollars up to and including two hundred
thousand dollars and into one increment over two hundred thousand dollars of Connecticut adjusted gross income, as derived from state personal income tax returns; (e) admissions, cabaret and dues tax data, including the number of taxpayers and the total amount
of tax collected, stated separately with respect to each of the taxes imposed under chapter
225; (f) real estate conveyance tax data, including (1) the number of taxable transfers
and the total amount of revenue and (2) the amount of revenue attributable to categories
of purchase price for such transfers of real estate, as follows: (A) Under thirty thousand
dollars, (B) brackets of ten thousand dollars each from thirty thousand dollars up to
two hundred thousand dollars and (C) two hundred thousand dollars and over; (g) data
applicable to any state tax not included in subdivisions (a) to (f), inclusive, of this section,
including totals applicable to each such tax for (1) number of taxpayers, (2) payments
in accordance with applicable penalty provisions for delinquency and (3) taxes collected
which became due in the preceding fiscal year. Sec. 12-8. Recording and deposit of funds. All funds received by the commissioner shall promptly be recorded with the Comptroller and deposited with the State
Treasurer. The commissioner shall make daily deposits with the State Treasurer. Sec. 12-9. Local officials to file statements concerning taxes. Penalty. The Secretary of the Office of Policy and Management shall annually cause to be prepared by
the tax collector complete statements relating to the mill rate and tax levy during the
preceding year, such statements to be made upon printed blanks to be prepared and
furnished by the secretary to all such officers at least thirty days before the date prescribed
by the secretary for the filing of such statements. Any person who neglects to file a true
and correct report in the office of the secretary at the time and in the form required by
him or which, in making and filing such report, includes therein any wilful misstatement,
shall forfeit one hundred dollars to the state, provided the secretary may waive such
forfeiture in accordance with procedures and standards adopted by regulation in accordance with chapter 54. 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. Sections 12-10 to 12-
14, inclusive, are repealed. Sec. 12-15. Limitations on inspection or disclosure of tax returns or return
information available to the commissioner. (a) No officer or employee, including any
former officer or former employee, of the state or of any other person who has or had
access to returns or return information in accordance with subdivision (12) of subsection
(b) of this section shall disclose or inspect any return or return information, except as
provided in this section. Sec. 12-16. Procedure against judge of probate for failure to furnish copies.
The judge of any court of probate who fails to deliver or to cause to be delivered to the
commissioner any certified copy or other document within the time required by statute
for the delivery of the same, on application of the commissioner to the superior court
of the judicial district wherein such judge of probate resides, or to any judge of the
Superior Court when the same is not in session in such judicial district, showing such
failure, may be required by such court or such judge to deliver the same within such
time as is designated by such court or such judge. On receipt of such application, the
court or judge, as the case may be, shall designate a time when and place where a hearing
thereon will be had, and shall cite the judge of probate named in such application to
appear at the time and place so designated to show cause why he has failed to cause
such copy or document to be delivered to the commissioner. Sec. 12-17. Inquiries concerning records of probate court. At such hearing inquiry may be made concerning all estates in which original or ancillary administration
has been taken out in such court of probate, in respect to the following: The number of
administrations applied for; the date of each such application; the name and address of
each executor, administrator and trustee appointed by such court; the date of filing of
the inventory and appraisal of each estate; the appraised value of each such estate; the
reason for such failure to furnish any document or information referred to in section 12-
16, and the failure of such judge to send to said commissioner any other information
required by statute to be so furnished relating to the assessment and collection of any
tax due the state. Sec. 12-18. Superior court may order compliance with statute. Upon finding
the allegations of such application to be true, or that such judge of probate has been
delinquent with respect to the filing of any record or document relating to any estate
required by law to be filed with the Commissioner of Revenue Services, such superior
court or judge may issue an order in the nature of a peremptory mandamus requiring
such judge of probate to comply with the provisions of the statutes in relation thereto,
which provisions shall be particularly mentioned in such order, and shall render judgment against such judge of probate, with costs as in mandamus proceedings. Any judge
of probate who fails to comply with any order issued by the authority of the provisions
of this section shall be in contempt, and the court or judge issuing the same may punish
him therefor as in mandamus proceedings. Any person aggrieved by any order issued
on such application shall have the same right to review by the Supreme Court as in case
of mandamus proceedings. Sec. 12-18a. Grants to towns for property tax relief based on population. In
October of each year, the Comptroller shall pay to the one hundred sixty-nine towns of
the state, from any funds appropriated for such purpose, a grant for property tax relief,
distributed on the basis of the ratio of the population of each town to the population of
the state. For the purposes of this section, "population" means the number of persons
residing in each town according to the most recent federal decennial census, with patients
and inmates of state hospitals, institutions of correction, and other state institutions
excluded. Sec. 12-19. Grants in lieu of taxes on state-owned property; land taken for
flood control. Section 12-19 is repealed. 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, municipally owned airports
and land taken into trust by the federal government for the Mashantucket Pequot
Tribal Nation. (a) On or before January first, annually, the Secretary of the Office of
Policy and Management shall determine the amount due, as a state grant in lieu of taxes,
to each town in this state wherein state-owned real property, reservation land held in
trust by the state for an Indian tribe or a municipally owned airport, except that which
was acquired and used for highways and bridges, but not excepting property acquired
and used for highway administration or maintenance purposes, is located. The grant
payable to any town under the provisions of this section in the state fiscal year commencing July 1, 1999, and each fiscal year thereafter, shall be equal to the total of (1) (A)
one hundred per cent of the property taxes which would have been paid with respect to
any facility designated by the Commissioner of Correction, on or before August first
of each year, to be a correctional facility administered under the auspices of the Department of Correction or a juvenile detention center under direction of the Department of
Children and Families that was used for incarcerative purposes during the preceding
fiscal year. If a list containing the name and location of such designated facilities and
information concerning their use for purposes of incarceration during the preceding
fiscal year is not available from the Secretary of the State on the first day of August of
any year, said commissioner shall, on said first day of August, certify to the Secretary
of the Office of Policy and Management a list containing such information, (B) one
hundred per cent of the property taxes which would have been paid with respect to that
portion of the John Dempsey Hospital located at The University of Connecticut Health
Center in Farmington that is used as a permanent medical ward for prisoners under the
custody of the Department of Correction. Nothing in this section shall be construed as
designating any portion of The University of Connecticut Health Center John Dempsey
Hospital as a correctional facility, and (C) in the state fiscal year commencing July 1,
2001, and each fiscal year thereafter, one hundred per cent of the property taxes which
would have been paid on any land designated within the 1983 Settlement boundary and
taken into trust by the federal government for the Mashantucket Pequot Tribal Nation
on or after June 8, 1999, (2) subject to the provisions of subsection (c) of this section,
sixty-five per cent of the property taxes which would have been paid with respect to the
buildings and grounds comprising Connecticut Valley Hospital in Middletown. Such
grant shall commence with the fiscal year beginning July 1, 2000, and continuing each
year thereafter, (3) notwithstanding the provisions of subsections (b) and (c) of this
section, with respect to any town in which more than fifty per cent of the property is
state-owned real property, one hundred per cent of the property taxes which would have
been paid with respect to such state-owned property. Such grant shall commence with
the fiscal year beginning July 1, 1997, and continuing each year thereafter, (4) subject
to the provisions of subsection (c) of this section, forty-five per cent of the property
taxes which would have been paid with respect to all other state-owned real property,
and (5) forty-five per cent of the property taxes which would have been paid with respect
to all municipally owned airports; except for the exemption applicable to such property,
on the assessment list in such town for the assessment date two years prior to the commencement of the state fiscal year in which such grant is payable. The grant provided
pursuant to this section for any municipally owned airport shall be paid to any municipality in which the airport is located, except that the grant applicable to Sikorsky Airport
shall be paid half to the town of Stratford and half to the city of Bridgeport. For the
fiscal year ending June 30, 2000, and in each fiscal year thereafter, the amount of the
grant payable to each municipality in accordance with this section shall be reduced
proportionately in the event that the total of such grants in such year exceeds the amount
appropriated for the purposes of this section with respect to such year. Sec. 12-19b. Valuation of land and buildings for grants under section 12-19a.
Revaluation. Appeals. Not later than April first in any assessment year, any town to
which a grant is payable under the provisions of section 12-19a shall provide the Secretary of the Office of Policy and Management with the assessed valuation of the state-
owned land and buildings and the assessed valuation of the municipally owned airport
as of the first day of October immediately preceding, adjusted in accordance with any
gradual increase in or deferment of assessed values of real property implemented in
accordance with section 12-62c or subsection (e) of section 12-62a, which is required
for computation of such grant. Any town which neglects to transmit to the Secretary of
the Office of Policy and Management the assessed valuation as required by this section
shall forfeit two hundred fifty dollars to the state, provided the secretary may waive
such forfeiture in accordance with procedures and standards adopted by regulation in
accordance with chapter 54. Said secretary may on or before the first day of August of
the state fiscal year in which such grant is payable, reevaluate any such property when,
in his judgment, the valuation is inaccurate and shall notify such town of such reevaluation. Any town aggrieved by the action of the secretary under the provisions of this
section may, not later than ten business days following receipt of such notice, appeal
to the secretary for a hearing concerning such reevaluation. Such appeal shall be in
writing and shall include a statement as to the reasons for such appeal. The secretary
shall, not later than ten business days following receipt of such appeal, grant or deny
such hearing by notification in writing, including in the event of a denial, a statement
as to the reasons for such denial. If any town is aggrieved by the action of the secretary
following such hearing or in denying any such hearing, the town may within two weeks
of such notice, appeal to the superior court for the judicial district wherein such town
is located. Any such appeal shall be privileged.
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.
Secs. 12-3c to 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. Commissioner to prepare and maintain a list of delinquent state taxes.
Sec. 12-7b. Reports of certain state tax data by the commissioner to the Office of Fiscal
Analysis.
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. 12-19. 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, municipally owned airports and land taken into
trust by the federal government for the Mashantucket Pequot Tribal Nation.
Sec. 12-19b. Valuation of land and buildings for grants under section 12-19a. Revaluation. Appeals.
Sec. 12-19c. Certification and payment to each town.
Secs. 12-19d, 12-19e and 12-20. Appropriation. Grants in lieu of taxes: To fire district
of Warehouse Point; 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. Reevaluation. Appeals.
Sec. 12-20c. Municipal option to share payments in lieu of taxes with special services
district.
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. 12-31. 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.
(1949 Rev., S. 1678; P.A. 77-614, S. 139, 610; P.A. 95-79, S. 22, 189; P.A. 97-243, S. 1, 67.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 95-79 redefined "company" and "person" to include limited liability companies, effective May 31, 1995; P.A. 97-
243 added provision that any reference to commissioner or Commissioner of Revenue Services in title 12 and certain other
tax statutes includes his authorized agent, effective June 24, 1997.
See Secs. 12-1c and 12-1d re transfer of certain functions, powers and duties under this chapter and chapters 203, 204
and 204a to the Secretary of the Office of Policy and Management.
Cited. 29 CA 97, 101.
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(b) The Department of Revenue Services shall constitute a successor department
to the state Tax Department in accordance with the provisions of section 4-38d and
section 4-39.
(P.A. 77-614, S. 138, 610.)
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(b) Whenever the term "Tax Department" or "state Tax Department" occurs or is
referred to in the general statutes, except in chapters 111 and 112, it shall be deemed to
mean or refer to the Department of Revenue Services.
(P.A. 77-614, S. 139, 610.)
Cited. 184 C. 102, 103.
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(b) The Office of Policy and Management shall constitute a successor department
to the Department of Revenue Services, in accordance with the provisions of sections
4-38d and 4-39, with respect to all functions, powers and duties of the Department of
Revenue Services under said chapter 201 which are related to (1) municipal finance,
(2) assessment or taxation of property and (3) state grants to municipalities.
(P.A. 79-610, S. 2, 47.)
See chapter 50 (Sec. 4-65 et seq.) re Office of Policy and Management.
Cited. 204 C. 336, 339.
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(b) The Office of Policy and Management shall constitute a successor department
to the Department of Revenue Services, in accordance with the provisions of sections
4-38d and 4-39, with respect to all functions, powers and duties of the Department of
Revenue Services under said chapters 203, 204 and 204a.
(P.A. 79-610, S. 3, 47.)
See chapter 50 (Sec. 4-65 et seq.) re Office of Policy and Management.
See chapter 203 (Sec. 12-40 et seq.) re property tax assessment.
See chapter 204 (Sec. 12-122 et seq.) re local levy and collection of taxes.
See chapter 204a (Sec. 12-170a et seq.) re relief for elderly homeowners and renters.
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(2) The commissioner may prescribe regulations, to be adopted in accordance with
chapter 54, and make rulings, not inconsistent with law, to carry into effect the provisions
of this title, which regulations or rulings, when reasonably designed to carry out the
intents and purposes of this title, shall be prima facie evidence of its proper interpretation.
Each regulation shall be assigned a section number corresponding to the section of the
general statutes (A) pursuant to which such regulation is authorized or required or (B)
with respect to which such regulation pertains for purposes of implementation, procedural details or supplementary interpretation, provided whenever such section number
corresponds to a section which does not include the authorization or requirement for
such regulation, a reference to the section providing such authorization or requirement
shall be included in the text of the regulation.
(3) The commissioner shall publish for distribution all regulations prescribed hereunder and such rulings as appear in the discretion of the commissioner to be of general
interest.
(4) The commissioner may require any person who is or appears to be affected by
the provisions of any tax law of this state to furnish to the Department of Revenue
Services the Social Security account number or numbers issued to such person by the
Secretary of Health and Human Services, or the employer identification number or
numbers issued to such person by the Secretary of the Treasury, or both numbers.
(5) No interest, penalty or addition to tax shall be imposed on any tax or installment
of estimated tax required to be paid to the Department of Revenue Services with respect
to any tax or installment of estimated tax not paid when required to the extent that the
Commissioner of Revenue Services determines that, by reason of casualty or disaster,
the imposition of such interest, penalty or addition to tax would be against equity and
good conscience. The provisions of this subdivision shall not be construed as authorizing
suit against the state where the Commissioner of Revenue Services does not determine
that the imposition of interest, penalty or addition to tax would be against equity and
good conscience and shall not be construed as a waiver of sovereign immunity.
(b) Notwithstanding any provision of the general statutes to the contrary, the commissioner may issue administrative pronouncements providing his interpretation of the
tax laws. Within one hundred eighty days from the issuance of any administrative pronouncement the commissioner shall publish notice of intent to adopt regulations in
accordance with the provisions of chapter 54 to implement the provisions of any administrative pronouncement issued on or after August 22, 1991, and such regulations shall
be presented to the regulation review committee within six months from the date of the
issuance of any such pronouncement. Such pronouncements shall not have the force
and effect of regulations and shall carry a notice stating that the administrative pronouncements do not have the force and effect of law, provided taxpayers shall be entitled
to rely on such pronouncements. For the purpose of this subsection "administrative
pronouncement" shall mean a statement by the Commissioner of Revenue Services
which provides his interpretation of the tax laws and which is published and made
available to the public. The commissioner shall, with respect to any provision of the
general statutes which authorizes the issuance of rules, file with the legislative regulation
review committee, within six months after the issuance of such rules, regulations which
implement the provisions of such rules.
(c) The commissioner is authorized to negotiate and contract with the governing
authority of any Connecticut municipality for the purpose of arranging for the collection
by the commissioner of any taxes for general or special purposes levied by such municipality, of any fines, penalties, costs or fees payable to such municipality for the violation
of any lawful regulation or ordinance in furtherance of any general powers as enumerated
in section 7-148, or of any charge payable to such municipality for connection with or
for the use of a waterworks or sewerage system, provided such taxes, fines, penalties,
costs or fees, or charges are (1) unpaid and a period in excess of thirty days has elapsed
following the date on which they were due and (2) not the subject of a timely filed
administrative appeal or of a timely filed appeal pending before any court of competent
jurisdiction. The agreement shall include a fee to be paid by such municipality to said
commissioner in an amount that covers fully the cost of collection of such taxes, fines,
penalties, costs or fees, or charges by said commissioner. The commissioner shall transmit to the municipality all such taxes, fines, penalties, costs or fees, or charges so collected on behalf of such municipality on or before the date specified in such agreement,
less the agreed upon collection fee. Where such an agreement exists, the commissioner
may collect, on behalf of such municipality, such taxes, fines, penalties, costs or fees,
or charges, and all interest, penalties, fees and other charges added thereto by law, under
the provisions of section 12-35 as if such taxes, fines, penalties, costs or fees, or charges
due such municipality were "tax due the state", as such term is defined in said section
12-35, and as if such term expressly included taxes, fines, penalties, costs or fees, or
charges due to such municipality.
(1949 Rev., S. 1680; 1949, S. 1028d; 1967, P.A. 867; 1969, P.A. 297; P.A. 77-614, S. 139, 610; P.A. 84-422, S. 1, 2;
P.A. 90-36; P.A. 93-361, S. 1; P.A. 95-283, S. 31, 68; P.A. 96-114, S. 1, 4; 96-221, S. 13, 25; P.A. 97-309, S. 15, 23; 97-
322, S. 7, 9.)
History: 1967 act ordered commissioner to require that assessors comply with statutes governing assessment of real and
personal property; 1969 act substituted "community correctional center" for "jail"; P.A. 77-614 substituted commissioner of
revenue services for tax commissioner, effective January 1, 1979; P.A. 84-422 amended provisions concerning powers of
the commissioner by allowing adoption of regulations and rulings to carry into effect any provisions of this title and to
require any person affected by the tax laws of the state to furnish such person's social security account number issued by
the Secretary of Health and Human Services; P.A. 90-36 added provisions concerning the numbering of regulations; P.A.
93-361 made existing section Subsec. (a) and added a new Subsec. (b) re administrative pronouncements; P.A. 95-283
amended Subsec. (a) to replace board of tax review with board of assessment appeals, effective July 6, 1995; P.A. 96-114
amended Subsec. (a) by deleting provisions re commissioner's authority re assessors and tax collection, those powers
being transferred to the Secretary of the Office of Policy and Management, effective May 24, 1996; P.A. 96-221 amended
Subsec. (a) to divide existing Subsec. into Subdivs. and added new Subdiv. (5) re prohibition of penalties, interest or
surcharge in cases of casualty or disaster as determined by commissioner, effective June 4, 1996; P.A. 97-309 added new
Subsec. (c) re authorization for commissioner to negotiate and contract with a municipality for the collection of municipal
taxes, effective October 1, 1999; P.A. 97-322 changed effective date of Sec. 15 of public act 97-309 from October 1, 1999,
to July 1, 1997, effective July 1, 1997.
See Secs. 12-1c and 12-1d re transfer of certain functions, powers and duties under this chapter and chapters 203, 204
and 204a to the Secretary of the Office of Policy and Management.
At public hearing concerning manner of assessment, commissioner may examine each assessor separately excluding
other assessors. 117 C. 301. Cited. 132 C. 533. History discussed. 150 C. 449, 450. Cited. 224 C. 426, 435. Cited. 234 C.
614, 622, 623.
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(P.A. 74-275, S. 1; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 2, 47; P.A. 84-488, S. 1, 2; P.A. 91-343, S. 9, 11.)
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(P.A. 74-275, S. 2; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 2, 47; P.A. 83-407; P.A. 90-266, S. 5, 6; P.A. 91-343, S.
4, 11; P.A. 93-161, S. 1, 2; P.A. 94-201, S. 3, 7; P.A. 95-307, S. 2, 14; P.A. 96-114, S. 2, 4.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective
July 1, 1980; P.A. 83-407 provided that the board should develop regulations rather than just standards; P.A. 90-266
amended Subdiv. (6) concerning schedules of unit prices for property classified under Secs. 12-107a to 12-107e, inclusive,
by requiring the board to update such schedules by October 1, 1990, and every five years thereafter; P.A. 91-343 substituted
"secretary of the office of policy and management" for "board of assessment advisors", repealed requirements in former
Subdivs. (4) and (5) to provide advice and technical assistance to municipal assessors in valuation, appraisal and assessment
practices, procedures and administration and to assist municipal assessors by preparing manuals, studies and bulletins,
renumbered Subdivs. and made technical changes; P.A. 93-161 required that regulations provide for imposition of fee
payable to designated testing service, effective June 23, 1993; P.A. 94-201 amended Subdiv. (5) to provide for consultation
with the commissioner of agriculture, effective July 1, 1994; P.A. 95-307 repealed requirements in former Subdivs. (1) to
(5), inclusive, re uniformity, recommendations, and guidelines in municipal assessment and the provisions assistance to
municipal assessors and renumbered remaining Subdivs., effective July 6, 1995; P.A. 96-114 added Subdiv. (3) re secretary's authority re inquiries concerning property and meetings, conferences or schools for assessors, tax collectors or
municipal finance officers, effective May 24, 1996.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.
Cited. 184 C. 326, 330. Cited. 240. C. 422.
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(P.A. 74-275, S. 3; P.A. 91-343, S. 5, 11; P.A. 95-79, S. 23, 189.)
History: P.A. 91-343 substituted "secretary of the office of policy and management" for "board of assessment advisors"
as authority empowered to certify revaluation companies; P.A. 95-79 redefined "revaluation company" to include a limited
liability company, effective May 31, 1995.
Application of statute to board of tax review and its employees discussed. 184 C. 326−331. Cited. 195 C. 48, 58.
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(P.A. 96-221, S. 11, 25.)
History: P.A. 96-221 effective June 4, 1996.
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(b) Such agreement shall be final and conclusive and, except upon a showing of
fraud or malfeasance or misrepresentation of a material fact, (1) the case shall not be
reopened as to the matters agreed upon or the agreement modified by any officer, employee or agent of the state of Connecticut, and (2) in any suit, action or proceeding, such
agreement, or any determination, assessment, collection, payment abatement, refund
or credit made in accordance therewith, shall not be annulled, modified, set aside or
disregarded.
(P.A. 96-221, S. 12, 25.)
History: P.A. 96-221 effective June 4, 1996.
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(P.A. 99-121, S. 26, 28.)
History: P.A. 99-121 effective June 3, 1999.
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(b) (1) For purposes of this section, an "eligible individual" means: (A) A resident
of this state who is required to file and files or files an extension to file a resident income
tax return with the Commissioner of Revenue Services for the taxable year commencing
on January 1, 1998; or (B) a resident of this state who is not required to file a resident
income tax return for the taxable year commencing on January 1, 1998, with the Commissioner of Revenue Services but is required to file and files, or files an extension to
file a federal income tax return with the Commissioner of Internal Revenue; or (C) a
resident of this state who is not required to file a resident income tax return for the taxable
year commencing on January 1, 1998, with the Commissioner of Revenue Services but
is a recipient of a federal earned income tax credit for such taxable year; or (D) a resident
of this state who received benefits for the taxable year commencing on January 1, 1998,
under Title II of the Social Security Act, as amended, and was not required to file an
income tax return with the Commissioner of Revenue Services or the Commissioner of
Internal Revenue for such income year.
(2) For the purposes of subparagraphs (B) to (D), inclusive, of subdivision (1) of
this subsection, an individual shall be deemed a resident of this state provided such
individual is a resident of this state on the last day of calendar year 1998.
(c) Each eligible individual shall be entitled to a sales tax rebate for sales and use
taxes paid in calendar year 1998.
(d) The amount of such rebate shall be fifty dollars.
(e) Amounts rebated pursuant to this section shall be subject to the provisions for
set-off as provided in sections 12-739 and 12-742.
(f) Amounts rebated pursuant to this section shall not be considered income for
purposes of sections 8-119l, 12-170d, 12-170aa, 17b-490, 17b-550, 17b-812, 47-88d
and 47-287.
(g) The Commissioner of Revenue Services shall notify the State Comptroller of
the names and addresses of the eligible individuals of the rebates pursuant to this section
and the State Comptroller shall draw an order on the State Treasurer in the amount
thereof for payment to the eligible individuals. Eligible individuals who filed a joint
income tax return shall receive a joint sales tax rebate.
(h) The Commissioner of Revenue Services, in the commissioner's sole discretion,
may determine that an individual qualifies as an eligible individual based upon such
individual satisfying the commissioner that such individual was a resident of this state
as provided in this section.
(P.A. 99-173, S. 3, 4, 65.)
History: P.A. 99-173 effective June 23, 1999.
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(1949 Rev., S. 1683; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
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(b) An itemized statement of all waivers approved under this section shall be available to the public for inspection by any person.
(c) The Penalty Review Committee created pursuant to subsection (a) of this section
shall adopt regulations in accordance with chapter 54 establishing guidelines for the
waiver of any penalty in excess of five hundred dollars.
(d) Any person aggrieved by the action of the Penalty Review Committee may,
within one month after notice of such action is delivered or mailed to such person, appeal
therefrom to the superior court for the judicial district of New Britain, which shall be
accompanied by a citation to the members of said committee to appear before said court.
Such citation shall be signed by the same authority, and such appeal shall be returnable
at the same time and served and returned in the same manner as is required in case of
a summons in a civil action. The authority issuing the citation shall take from the appellant a bond or recognizance to the state of Connecticut with surety to prosecute the
appeal to effect and to comply with the orders and decrees of the court in the premises.
Such appeals shall be preferred cases, to be heard, unless cause appears to the contrary,
at the first session, by the court or by a committee appointed by it. Said court may grant
such relief as may be equitable. If the appeal is without probable cause, the court may
tax double or triple costs, as the case demands; and, upon all such appeals which may
be denied, costs may be taxed against the appellant at the discretion of the court, but no
costs shall be taxed against the state.
(P.A. 74-175, S. 1, 2; P.A. 77-603, S. 10, 125; 77-614, S. 19, 139, 610; P.A. 82-163, S. 5, 6; P.A. 87-84, S. 3, 4; P.A.
88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 94-2; P.A. 95-132, S. 1, 5; 95-220, S. 4−6; P.A. 96-221,
S. 16, 25; P.A. 97-243, S. 2, 67; P.A. 99-215, S. 24, 29.)
History: P.A. 77-603 amended Subsec. (c) to require that appeals be taken in accordance with Sec. 4-183 except that
venue is in county or judicial district where town of residence located rather than set forth in Sec. 12-554; P.A. 77-614
substituted secretary of the office of policy and management for commissioner of finance and control and, effective January
1, 1979, substituted commissioner of revenue services for tax commissioner; P.A. 82-163 amended Subsec. (a) to allow
the executive director of the division of special revenue to waive penalties; P.A. 87-84 added a new Subsec. (c) requiring
tax review committee to adopt regulations establishing guidelines for waiver of any penalty in excess of one hundred
dollars and designated former Subsec. (c) as Subsec. (d); P.A. 94-2 amended Subsec. (a) by increasing the amount of the
penalty which the committee may waive from one hundred dollars to five hundred dollars; P.A. 95-132 changed the name
from the Tax Review Committee to the Penalty Review Committee, amended Subsec. (c) to increase from one hundred
to five hundred dollars, the amount of penalty subject to guidelines for waiver and amended Subsec. (d) to provide those
appealing a decision of the committee to the Superior Court a trial de novo rather than limiting those appellants to an appeal
on the record, effective June 7, 1995 (Revisor's note: P.A. 88-230, 90-98, 93-142 and 95-220 authorized substitution of
"judicial district of Hartford" for "judicial district of Hartford-New Britain" in public and special acts of 1995, effective
September 1, 1998); P.A. 96-221 amended Subsec. (b) to delete inclusion in published report under Sec. 4-60 and to require
that statements be available for public inspection, effective July 1, 1996; P.A. 97-243 amended Subsec. (a) to clarify that
each member of the committee may designate an employee to serve on the committee in his place, effective July 1, 1997;
P.A. 99-215 replaced "judicial district of Hartford" with "judicial district of New Britain" in Subsec. (d), effective June
29, 1999.
Cited. 187 C. 581, 587.
Cited. 44 CS 297.
Subsec. (c):
Cited. 44 CS 297.
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(b) An itemized statement of all abatements approved under this section shall be
available to the public for inspection by any person.
(c) The Abatement Review Committee, established pursuant to subsection (a) of
this section, may adopt regulations, in accordance with chapter 54, establishing guidelines for the abatement of any tax.
(P.A. 96-221, S. 17, 25; P.A. 97-243, S. 3, 67.)
History: P.A. 96-221 effective July 1, 1996; P.A. 97-243 clarified that each member of the committee may designate
an employee to serve on the committee in his place, effective July 1, 1997.
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(b) The committee shall advise and make recommendations to the Commissioner of
Revenue Services concerning measures to improve the department's "user friendliness".
(P.A. 93-382, S. 44, 69; P.A. 95-250, S. 1; P.A. 96-211, S. 1, 5, 6.)
History: P.A. 93-382 effective July 1, 1993; P.A. 95-250 and P.A. 96-211 replaced Commissioner and Department of
Economic Development with Commissioner and Department of Economic and Community Development.
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(1949 Rev., S. 1681; P.A. 78-280, S. 2, 127; P.A. 79-610, S. 2, 47; June Sp. Sess. P.A. 83-29, S. 23, 82; P.A. 95-283,
S. 32, 68.)
History: By virtue of P.A. 77-614 "commissioner" referred to commissioner of revenue services rather than tax commissioner as previously, effective January 1, 1979; P.A. 78-280 substituted "judicial district" for "county"; P.A. 79-610
substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980;
June Sp. Sess. P.A. 83-29 deleted reference to supreme court and substituted appellate court in lieu thereof; P.A. 95-283
replaced board of tax review with board of assessment appeals, effective July 6, 1995.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.
History discussed; this section not meant to trench upon the functions of state's attorneys to invoke mandamus to compel
public officers to perform their duties. 150 C. 444. When question is one of public right and object is to procure enforcement
of public duty the relator need not show he has any legal or special interest in the results. Id.
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(1949 Rev., S. 1684; September, 1957, P.A. 11, S. 7.)
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.
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(1949 Rev., S. 1682; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 2, 127; P.A. 79-610, S. 2, 47.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 78-280 substituted "judicial district" for "county"; P.A. 79-610 substituted secretary of the office of policy and
management for commissioner of revenue services, effective July 1, 1980.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.
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(1949 Rev., S. 1684; September, 1957, P.A. 11, S. 7; P.A. 79-610, S. 2, 47.)
History: Effect of P.A. 77-614 was to make "commissioner" refer to commissioner of revenue services rather than tax
commissioner as previously, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and
management for commissioner of revenue services, effective July 1, 1980.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.
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(b) The commissioner shall annually prepare, from the list prepared pursuant to
subsection (a) of this section, a list of taxpayers who are delinquent in the payment of
the corporation business tax under chapter 208. The list shall be arranged in sequential
order by the taxpayer identification number assigned by the commissioner and shall be
provided to the Secretary of the Office of Policy and Management not later than July
fifteenth annually, commencing July 15, 1998.
(P.A. 79-168, S. 1, 2; P.A. 86-53, S. 1, 2; P.A. 88-297, S. 13; P.A. 97-193, S. 3, 5.)
History: P.A. 86-53 removed the requirement that the annual report of the commissioner include a list of delinquencies
and required the commissioner to maintain separate lists of delinquencies and to make them available for inspection by
the public; P.A. 88-297 deleted reference to annual report as "a public document"; P.A. 97-193 designated existing section
as Subsec. (a) and added a new Subsec. (b) re list of delinquent corporation business taxpayers for the Office of Policy
and Management, effective June 24, 1997, and applicable to income years commencing on or after January 1, 1998.
Cited. 184 C. 102, 108.
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) In addition to the tax data to be included in the annual report submitted by the
Commissioner of Revenue Services in accordance with subsection (a) of this section,
such report shall include data related to state taxes as follows: (1) The portion of sales
and use tax receipts attributable to (A) sales of goods, (B) sales of services, (C) leases
and (D) the use tax and (2) data showing annual corporation business tax liability in
relation to certain characteristics of corporation business taxpayers. Such information
concerning corporation business tax returns shall include data related to (A) schedules
A, B, C, D and H and payments, refunds and assessments from such returns, to the extent
that such information is included in such returns and (B) all corporations included on
any list, for any income year commencing in 1989 and thereafter, which the department
shall compile by beginning with the largest corporation business taxpayer for such year
and continually adding the next largest taxpayer for such year until forty per cent of the
total liability for said tax in such year is represented. Any data reported in accordance
with this subsection shall be reported to the Office of Fiscal Analysis on compatible
magnetic media, as determined by said office in consultation with the commissioner.
(c) The Commissioner of Revenue Services shall include in the annual report prepared in accordance with subsections (a) and (b) of this section any data that would be
useful in assessing the impact of a change in any state tax base resulting in an increase
or decrease equal to ten per cent of the tax from such tax base or ten million dollars,
whichever amount is less.
(d) The Commissioner of Revenue Services shall submit to the legislative Office
of Fiscal Analysis a monthly report concerning the sales and use taxes, including (1)
gross receipts subject to sales tax, stated separately in respect to each category of sales,
from sales of any tangible personal property, the leasing or rental of tangible personal
property and the rendering of any services subject to said tax, (2) total consideration for
purchases subject to the use tax, stated separately for each category, in respect to any
tangible personal property, the leasing or rental of tangible personal property and the
rendering of any services, (3) total amount of deductions related to each of the separate
provisions for exemption under chapter 219 and (4) total amount of tax collected with
respect to each of the industrial classifications included in the Standard Industrial Classification Code in current use for purposes of certain statistical data by the Commissioner
of Revenue Services, provided the data required in this subdivision may, at the discretion
of said commissioner be submitted, in lieu of the monthly submission as otherwise
required in this section, within thirty days following the end of each calendar quarter
commencing with the calendar quarter ending June 30, 1992.
(e) On or before January 1, 1995, and biennially thereafter, the legislative Office
of Fiscal Analysis shall, within available appropriations, prepare and submit a tax expenditure report to the joint standing committee of the General Assembly having cognizance
of all matters relating to finance, revenue and bonding. For the purposes of this subsection, "tax expenditure" means a tax exemption, exclusion, deduction or credit created
under the general statutes or a public act and resulting in less tax revenue to the state or
municipalities than they would otherwise receive. Each such report shall provide the
following information for each tax expenditure: (1) A description of the tax expenditure;
(2) the year in which the tax expenditure was enacted, the purpose for its enactment
and a summary of any amendments to the tax expenditure since its enactment; (3) the
estimated state and municipal fiscal impact of the tax expenditure during each fiscal
year of the then current biennium, and an estimate of the revenue that would result from
repeal of the tax expenditure; and (4) an estimate of the number of taxpayers receiving
benefit from the tax expenditure. Upon receipt of each tax expenditure report the joint
standing committee of the General Assembly having cognizance of matters relating to
finance, revenue and bonding shall meet to receive and analyze the report.
(f) The Office of Fiscal Analysis shall not make known in any manner any information obtained from any such report or inventory which would allow the identification
of any taxpayer or of the amount or source of income, profits, losses, expenditures or
any particulars thereof set forth or disclosed in any return, statement or report required
to be filed with or submitted to the commissioner which is discernible from such report
or inventory, except as provided in this subsection. The Office of Fiscal Analysis may
disclose such information to other state officers and employees when required in the
course of duty. No such officer or employee shall make known any such information
to any other person except as provided in this subsection. Any person who violates
any provision of this subsection shall be fined not more than one thousand dollars or
imprisoned not more than one year or both.
(P.A. 85-469, S. 1, 6; P.A. 89-328, S. 1, 6; P.A. 91-119; May Sp. Sess. P.A. 92-17, S. 9, 59; P.A. 93-284, S. 1, 2; May
Sp. Sess. P.A. 94-4, S. 52, 85; P.A. 95-160, S. 64, 69; P.A. 96-197, S. 1, 11.)
History: P.A. 89-328 amended Subsec. (a) by providing that the annual report be submitted to the office of fiscal analysis
and added Subsec. (b) requiring that the report include certain additional data concerning sales and use taxes and the
corporation business tax; P.A. 91-119 amended Subsec. (b) to change the number and character of corporation business
tax returns required to be tracked and to require reporting on magnetic media; May Sp. Sess. P.A. 92-17 amended Subsec.
(a) to delete references to dividends, interest income and capital gains tax data and to insert references to personal income
tax data, and added Subsec. (d), concerning the monthly report on the sales and use taxes, and Subsec. (e), concerning the
tax expenditure inventory, relettering the previous Subsec. (d) as Subsec. (f); P.A. 93-284 deleted existing Subsec. (e) and
replaced it with new language providing that form and content of tax expenditure report required be developed by the
office of fiscal analysis, effective June 29, 1993; May Sp. Sess. P.A. 94-4 in Subsec. (e) changed submittal date of the
report from February 15, 1994, to January 15, 1995, and required the joint standing committee having cognizance over
matters relating to finance, revenue and bonding to receive and analyze the report, effective June 9, 1994; P.A. 95-160
revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 96-197 amended Subsec. (a) to
change "additional" to "minimum" and made technical changes, effective June 3, 1996, and applicable to income years
commencing on or after January 1, 1996.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1685.)
See Sec. 4-32 re state revenue accounting requirements.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1686; P.A. 79-610, S. 2, 47; P.A. 87-115, S. 1, 8; P.A. 97-244, S. 7, 13.)
History: Because of effect of P.A. 77-614 "commissioner" referred to commissioner of revenue services rather than
tax commissioner as previously, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and
management for commissioner of revenue services, effective July 1, 1980; P.A. 87-115 increased the forfeiture by any
municipal official who fails to file the annual report as required, or includes a wilful misstatement, from fifteen to one
hundred dollars and provided for waiver of forfeiture in accordance with regulations to be adopted, effective May 11,
1987, and applicable to annual reports to be submitted for the assessment list of 1987 and each assessment list thereafter;
P.A. 97-244 required tax collector to prepare statements instead of officers and made technical changes, effective July
1, 1997.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1687−1692; 1949, 1955, S. 1029d; 1959, P.A. 152, S. 88, 89; 1967, P.A. 21, S. 2; 1969, P.A. 371; P.A.
73-479, S. 1, 2; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 2, 47; P.A. 81-304; P.A. 89-207, S. 2, 3.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) The commissioner may disclose (1) returns or return information to (A) an authorized representative of another state agency or office, upon written request by the
head of such agency or office, when required in the course of duty or when there is
reasonable cause to believe that any state law is being violated, or (B) an authorized
representative of an agency or office of the United States, upon written request by the
head of such agency or office, when required in the course of duty or when there is
reasonable cause to believe that any federal law is being violated, provided no such
agency or office shall disclose such returns or return information, other than in a judicial
or administrative proceeding to which such agency or office is a party pertaining to the
enforcement of state or federal law, as the case may be, in a form which can be associated
with, or otherwise identify, directly or indirectly, a particular taxpayer except that the
names and addresses of jurors or potential jurors and the fact that the names were derived
from the list of taxpayers pursuant to chapter 884 may be disclosed by the judicial
branch; (2) returns or return information to the Auditors of Public Accounts, when
required in the course of duty under chapter 23; (3) returns or return information to tax
officers of another state or of a Canadian province or of a political subdivision of such
other state or province or of the District of Columbia or to any officer of the United
States Treasury Department or the United States Department of Health and Human
Services, authorized for such purpose in accordance with an agreement between this
state and such other state, province, political subdivision, the District of Columbia or
department, respectively, when required in the administration of taxes imposed under
the laws of such other state, province, political subdivision, the District of Columbia or
the United States, respectively, and when a reciprocal arrangement exists; (4) returns
or return information in any action, case or proceeding in any court of competent jurisdiction, when the commissioner or any other state department or agency is a party, and
when such information is directly involved in such action, case or proceeding; (5) returns
or return information to a taxpayer or its authorized representative, upon written request
for a return filed by or return information on such taxpayer; (6) returns or return information to a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor of a taxpayer, when such person establishes, to the satisfaction of the commissioner, that such person has a material interest which will be affected by information
contained in such returns or return information; (7) information to the assessor or an
authorized representative of the chief executive officer of a Connecticut municipality,
when the information disclosed is limited to (A) a list of real or personal property that
is or may be subject to property taxes in such municipality or (B) a list containing the
name of each person who is issued any license, permit or certificate which is required,
under the provisions of this title, to be conspicuously displayed and whose address is
in such municipality; (8) real estate conveyance tax return information or controlling
interest transfer tax return information to the town clerk or an authorized representative
of the chief executive officer of a Connecticut municipality to which the information
relates; (9) estate tax returns and estate tax return information to the Probate Court
Administrator or to the court of probate for the district within which a decedent resided
at the date of the decedent's death, or within which the commissioner contends that a
decedent resided at the date of the decedent's death or, if a decedent died a nonresident
of this state, in the court of probate for the district within which real estate or tangible
personal property of the decedent is situated, or within which the commissioner contends
that real estate or tangible personal property of the decedent is situated; (10) returns or
return information to the Secretary of the Office of Policy and Management for purposes
of subsection (b) of section 12-7a; (11) return information to the Jury Administrator,
when the information disclosed is limited to the names, addresses, federal Social Security numbers and dates of birth, if available, of residents of this state, as defined in
subdivision (1) of subsection (a) of section 12-701; (12) pursuant to regulations adopted
by the commissioner, returns or return information to any person to the extent necessary
in connection with the processing, storage, transmission or reproduction of such returns
or return information, and the programming, maintenance, repair, testing or procurement
of equipment, or the providing of other services, for purposes of tax administration;
(13) without written request and unless the commissioner determines that disclosure
would identify a confidential informant or seriously impair a civil or criminal tax investigation, returns and return information which may constitute evidence of a violation of
any civil or criminal law of this state or the United States to the extent necessary to
apprise the head of such agency or office charged with the responsibility of enforcing
such law, in which event the head of such agency or office may disclose such return
information to officers and employees of such agency or office to the extent necessary
to enforce such law; and (14) names and addresses of operators, as defined in section
12-407, to tourism districts, as defined in section 32-302.
(c) Any federal returns or return information made available to the commissioner
in accordance with a written agreement between the commissioner and the Internal
Revenue Service concerning exchange of information for tax administration purposes,
shall not be open to inspection by or disclosed to any individual or disclosed in any
manner other than as permitted under the provisions of Section 6103 of the Internal
Revenue Code of 1986, or any subsequent corresponding internal revenue code of the
United States, as from time to time amended.
(d) The commissioner may upon request, verify whether or not any license, permit
or certificate required under the provisions of this title to be conspicuously displayed
has been issued by him to any particular person.
(e) The commissioner may refuse to open to inspection or disclose to any person
any returns or return information made available to the commissioner by any tax officer
of another state, a Canadian province or political subdivision of such other state or
province or of the District of Columbia or by any officer of the United States Treasury
Department or the United States Department of Health and Human Services in accordance with a written agreement between this state and such other state, province, political
subdivision, the District of Columbia or department, respectively, which agreement
provides that the disclosure of such returns or return information by the commissioner
is prohibited. In addition, he may refuse to open to inspection or disclosure to any state
or United States agency or office described in subdivision (1) of subsection (b) of this
section, returns or return information unless such agency or office shall have: (1) Established and maintained, to the satisfaction of the commissioner, a permanent system of
standardized records with respect to any request, the reason for such request, and the
date of such request made by or of it and any disclosure or inspection of returns or return
information made by or to it; (2) established and maintained, to the satisfaction of the
commissioner, a secure area or place in which such returns or return information shall
be stored; (3) restricted, to the satisfaction of the commissioner, access to the returns
or return information only to persons whose duties or responsibilities require access and
to whom disclosure may be made under this section or by whom inspection may be
made under this section; (4) provided such other safeguards which the commissioner
prescribes as necessary or appropriate to protect the confidentiality of the returns or
return information; (5) furnished a report to the commissioner, at such time and containing such information as the commissioner may prescribe, which describes the procedures established and utilized by such agency or office for ensuring the confidentiality
of returns and return information required by this subsection; and (6) upon completion
of use of such returns or return information, returned to the commissioner such returns
or return information, along with any copies made therefrom, or makes such returns or
return information undisclosable in such manner as the commissioner may prescribe
and furnishes a written report to the commissioner identifying the returns or return
information that were made undisclosable.
(f) Returns and return information shall, without written request, be open to inspection by or disclosure to: (1) Officers and employees of the Department of Revenue
Services whose official duties require such inspection or disclosure for tax administration purposes; (2) officers or employees of an agency or office in accordance with subdivision (1) or (13) of subsection (b) of this section whose official duties require such
inspection; and (3) officers or employees of any person in accordance with subdivision
(12) of subsection (b) of this section, whose duties require such inspection or disclosure.
(g) Any person who violates any provision of this section shall be fined not more
than one thousand dollars or imprisoned not more than one year, or both.
(h) For purposes of this section:
(1) "Return" means any tax or information return, declaration of estimated tax,
claim for refund, license application, permit application, registration application or other
application required by, or provided for or permitted under, the provisions of this or any
other title which is filed with the commissioner by, on behalf of, or with respect to any
person, and any amendment or supplement thereto, including supporting schedules,
attachments, or lists which are supplemental to, or part of, the return so filed.
(2) "Return information" means a taxpayer's identity, the nature, source, or amount
of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets,
liabilities, net worth, tax liability, tax collected or withheld, tax underreportings, tax
overreportings, or tax payments, whether the taxpayer's return was, is being, or will be
examined or subjected to other investigation or processing, or any other data received
by, recorded by, prepared by, furnished to, or collected by the commissioner with respect
to a return or with respect to the determination of the existence, or possible existence,
of liability of any person for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense. "Return information" does not include data in a form which cannot
be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
Nothing in the preceding sentence, or in any other provision of law, shall be construed
to require the disclosure of standards used or to be used for the selection of returns for
examination, or data used or to be used for determining such standards or the disclosure
of the identity of a confidential informant, whether or not a civil or criminal tax investigation has been undertaken or completed.
(3) "Disclosure" means the making known to any person, in any manner whatever,
a return or return information.
(4) "Inspection" means any examination of a return or return information.
(5) "Tax administration" means the administration, management, conduct, direction and supervision of the execution and application of the tax laws of this state, and
the development and formulation of tax policy relating to existing or proposed tax laws
of this state, and includes assessment, collection, enforcement, litigation, publication
and statistical gathering functions under such laws.
(1949 Rev., S. 1693; 1969, P.A. 538, S. 1; P.A. 77-382, S. 1, 2; P.A. 82-67, S. 1; P.A. 83-433, S. 1, 2; P.A. 84-479, S.
1, 2; P.A. 89-211, S. 20; P.A. 90-93; P.A. 91-102, S. 1, 2; P.A. 95-23; P.A. 97-165, S. 6, 16; 97-193, S. 4, 5; 97-200, S. 1;
97-243, S. 4, 67; P.A. 98-244, S. 1, 35; P.A. 99-121, S. 1, 28; P.A. 00-174, S. 51, 83; 00-196, S. 2.)
History: 1969 act revised list of persons having access to data to include other officers and departments in the performance of official duties, removing limitation to officers and departments involved in assessing or collecting taxes, and
included officers of U.S. treasury department and officers of other states in connection with federal taxes or other states'
taxes; P.A. 77-382 added Subsec. (b) re disclosure of information re federal returns provided to commissioner; effect of
P.A. 77-614 was to make "commissioner" refer to commissioner of revenue services rather than tax commissioner as
previously, effective January 1, 1979; P.A. 82-67 combined in Sec. 12-15 references to limitations on disclosure of information obtained in examining records or returns of taxpayers in the course of duty, which limitations were previously included
in Secs. 12-240, 12-426, 12-444 and 12-520, and which are deleted therefrom in P.A. 82-67; P.A. 83-433 inserted provision
in Subsec. (a) allowing the commissioner or commissioner's attorney or agent to photocopy or microfilm certain tax
information as necessary for administrative purposes; P.A. 84-479 amended Subsec. (a) so as to enable the commissioner
to photocopy or microfilm tax records whenever necessary in the administration of state taxes, without limitation related
to the specific purposes for disclosure as allowed under this section; P.A. 89-211 clarified reference to the Internal Revenue
Code of 1986; P.A. 90-93 amended Subsec. (a) so as to provide with respect to each type of disclosure allowed that it
applies to returns or return information, or to returns only, as in the case of disclosure to a successor, receiver, trustee, etc.,
added Subsec. (c) allowing disclosure as necessary (1) for certain verification by the commissioner, (2) in the processing
of returns or return information or (3) for purposes of tax administration and added Subsec. (d) defining "return", "return
information" and "disclosure"; P.A. 91-102 amended Subsec. (a) to add Subdivs. (7), concerning information to municipal
assessors, and (8), concerning information to town clerks, and Subsec. (c) to add Subdiv. (3) concerning nondisclosure of
certain information from other jurisdictions; P.A. 95-23 added prohibition on disclosure of confidential taxpayer information by former state employees and current and former employees of private contractors having access to returns and return
information and required secure storage of information and return to the department; P.A. 97-165 amended Subsec. (a) to
add new Subdiv. (9) re estate tax return and return information to the probate court and probate court administrator, effective
July 1, 1997; P.A. 97-193 amended Subsec. (a) to add a new Subdiv. (10) re return and return information to the Secretary
of the Office of Policy and Management, effective June 24, 1997, and applicable to income years commencing on or after
January 1, 1998; P.A. 97-200 amended Subsec. (a) by adding provision in Subdiv. (1) that names and addresses of jurors
or potential jurors and fact that names were derived from list of taxpayers may be disclosed to judicial branch, and by
adding Subdiv. (11) re return information disclosed to jury administrator of residents of state; P.A. 97-243 amended Subsec.
(a) to allow disclosure to an authorized representative of a state agency and the chief executive officer of a municipality
instead of the assessor or the town clerk, amended Subsec. (c) by adding new Subdiv. (4) allowing the commissioner to
voluntarily disclose information to another state agency or agency of the federal government when it is believed that a
state or federal law is broken, and amended definition of "return" in Subsec. (e)(1), effective July 1, 1997; P.A. 98-244
reorganized section and added provisions re authorized representative of a municipality and of an agency or office of the
United States, effective June 8, 1998; P.A. 99-121 amended Subsec. (b) to allow the department to disclose tax return
information to a successor that has a material interest which is affected by the information contained in the return, effective
June 3, 1999; P.A. 00-174 amended Subsec. (a) by making a technical change and amended Subsec. (b) by adding Subdiv.
(14) re information which may be provided to tourism districts and making a technical change, effective May 26, 2000;
P.A. 00-196 made a technical change in Subsec. (a).
See Sec. 12-458 re reports required of fuel distributors.
Cited. 184 C. 102, 104, 105.
Subsec. (a):
Statute not applicable to case. List of sales tax delinquents is not a document required to be filed; rather it is a list
prepared by the department, not the taxpayer. Cited. 184 C. 102, 105.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1694; P.A. 78-280, S. 2, 127.)
History: Effect of P.A. 77-614 was to make "commissioner" refer to commissioner of revenue services rather than tax
commissioner as previously, effective January 1, 1979; P.A. 78-280 substituted "judicial district" for "county".
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1695.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1696; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
(Return to TOC) (Return to Chapters) (Return to Titles)
(P.A. 78-212, S. 1, 2; P.A. 81-284, S. 2, 3.)
History: P.A. 81-284 replaced requirement that the comptroller distribute six million dollars to towns for property tax
relief each October with provision that any such payments would be made from any funds appropriated for such purpose.
See Sec. 8-159a re state grants for urban problems.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1697; 1955, S. 1030d, November, 1955, S. N123; 1957, P.A. 523, S. 1; 1959, P.A. 568; 1961, P.A. 499;
February, 1965, P.A. 457, S. 1; 1967, P.A. 750, S. 3; 1969, P.A. 766, S. 4.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) As used in this section "total tax levied" means the total real property tax levy
in such town for the fiscal year preceding the fiscal year in which a grant in lieu of
taxes under this section is made, reduced by the Secretary of the Office of Policy and
Management in an amount equal to all reimbursements certified as payable to such town
by the secretary for real property exemptions and credits on the taxable grand list or
rate bill of such town for the assessment year that corresponds to that for which the
assessed valuation of the state-owned land and buildings has been provided. For purposes of this section and section 12-19b, any real property which is owned by the John
Dempsey Hospital Finance Corporation established pursuant to the provisions of sections 10a-250 to 10a-263, inclusive, or by one or more subsidiary corporations established pursuant to subdivision (13) of section 10a-254 and which is free from taxation
pursuant to the provisions of subdivision (13) of section 10a-259 shall be deemed to be
state-owned real property. As used in this section and section 12-19b, "town" includes
borough.
(c) In the fiscal year ending June 30, 1991, and in each fiscal year thereafter, the
portion of the grant payable to any town as determined in accordance with subdivisions
(2) and (4) of subsection (a) of this section, shall not be greater than the following
percentage of total tax levied by such town on real property in the preceding calendar
year as follows: (1) In the fiscal year ending June 30, 1991, ten per cent, (2) in the fiscal
year ending June 30, 1992, twelve per cent, (3) in the fiscal year ending June 30, 1993,
fourteen per cent, (4) in the fiscal year ending June 30, 1994, twenty-seven per cent, (5)
in the fiscal year ending June 30, 1995, thirty-five per cent, (6) in the fiscal year ending
June 30, 1996, forty-two per cent, (7) in the fiscal year ending June 30, 1997, forty-nine
per cent, (8) in the fiscal year ending June 30, 1998, fifty-six per cent, (9) in the fiscal
year ending June 30, 1999, sixty-three per cent, (10) in the fiscal year ending June 30,
2000, seventy per cent, (11) in the fiscal year ending June 30, 2001, seventy-seven per
cent, (12) in the fiscal year ending June 30, 2002, eighty-four per cent, (13) in the fiscal
year ending June 30, 2003, ninety-two per cent, and (14) in the fiscal year ending June
30, 2004, and in each fiscal year thereafter, one hundred per cent.
(d) In the fiscal year commencing July 1, 1999, and in each fiscal year thereafter,
the Commissioner of Transportation shall pay from the Bradley International Airport
Enterprise Fund to the State Comptroller, on or before September fifteenth, the portion
of the state grant in lieu of taxes payable under the provisions of this section at the rate
of twenty per cent of the property taxes which would have been paid to the towns of
East Granby, Suffield, Windsor and Windsor Locks for real property located at Bradley
International Airport. Such payment shall be credited to the appropriation from the
General Fund for reimbursements to towns for loss of taxes on state property.
(e) Notwithstanding the provisions of this section in effect prior to January 1, 1997,
any grant in lieu of taxes on state-owned real property made to any town in excess of
seven and one-half per cent of the total tax levied on real property by such town is
validated.
(1969, P.A. 766, S. 1; 1971, P.A. 737; P.A. 77-498, S. 1, 2; 77-614, S. 139, 610; P.A. 78-256, S. 1, 4; P.A. 79-610, S.
2, 47; P.A. 87-399, S. 1, 4; 87-458, S. 17; P.A. 88-292, S. 1, 4; P.A. 89-368, S. 24; P.A. 90-148, S. 32, 34; 90-230, S. 16,
101; June Sp. Sess. P.A. 91-14, S. 3, 30; P.A. 92-224, S. 1, 2; May Sp. Sess. P.A. 92-15, S. 1, 2, 20; P.A. 93-388, S. 8, 12;
P.A. 95-257, S. 9, 58; 95-307, S. 3, 14; P.A. 97-261, S. 1, 3; 97-282, S. 2, 6; June 18 Sp. Sess. P.A. 97-11, S. 27, 65; P.A.
98-217, S. 1, 4; June Sp. Sess. P.A. 99-1, S. 11, 51; P.A. 00-112, S. 3, 5; 00-192, S. 22, 102; June Sp. Sess. P.A. 00-1, S.
12, 46.)
History: 1971 act included property acquired and used for highway administration or maintenance purposes in state-
owned property for consideration in determining grants to towns; P.A. 77-498 deleted provision limiting grants to maximum
of six hundred thousand dollars; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective
January 1, 1979; P.A. 78-256 deleted provision for pro rata reductions in grants so as not to exceed appropriations; P.A.
79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July
1, 1980; P.A. 87-399 repealed the grant formula based on the ratio of the total tax levied by each town on real property to
the total tax levied on real property by all towns in the state, multiplied by assessed value of state-owned real property in
the town, multiplied by the town's mill rate, multiplied by ten, and substituted a grant to towns equal to twenty per cent
of property taxes which would have been paid with respect to state-owned real property on the assessment list in such
town, except for the exemption applicable to such property; changed date for determination of amount due each town from
August first to September first; increased minimum grant from two thousand to four thousand dollars; changed base year
for hold harmless provision from calendar year 1968 to fiscal year ending June 30, 1987; eliminated special hold harmless
provision for Mansfield; limited maximum amount of grant to any town to seven and one-half per cent of total tax levied
by such town on real property in the preceding calendar year, and added definition of total tax levied, effective June 26,
1987, and applicable to grants payable in fiscal year commencing July 1, 1987, and thereafter; P.A. 87-458 provided that
certain property owned by the John Dempsey Finance Corporation be deemed state-owned real property; P.A. 88-292
made changes as follows: (1) Changed the annual date by which the secretary of the office of policy and management shall
determine the amount of grant to each town from September first to January first next following; (2) increased the grant
with respect to the amount related to any correctional institution from twenty per cent of property taxes that would have
been paid without the exemption to one hundred per cent of such taxes; and (3) amended the minimum grant provision
under Subsec. (b) to provide for payment of not less than four thousand dollars, irrespective of the value of the property;
P.A. 89-368 amended Subsec. (a) to authorize grants for reservation land held in trust by the state for Indians; P.A. 90-
148 added Subsec. (c) providing higher maximum amounts of grant for towns to which the maximum seven and one-half
per cent of total tax levied on real property in the preceding calendar year is applicable, with said maximum percentage
of total tax levied increasing by increments from seven and one-half per cent to a maximum of fifteen per cent in fiscal
years ending in 1991 to 1994, inclusive; P.A. 90-230 corrected an omission from public act 88-292 in Subsec. (b); June
Sp. Sess. P.A. 91-14 amended Subsec. (b) to eliminate hold-harmless provisions which had assured minimum grant of
four thousand dollars; P.A. 92-224 effective July 1, 1993, amended Subsec. (a) to remove the requirement that a correction
facility be used for at least six months to qualify for increased funding and amended Subsec. (c) to state that the Subsec.
applies only to the portion of the grant payable under Subdiv. (2) of Subsec. (a) and Subsec. (a) to provide that such change
would be applicable to the state fiscal year commencing July 1, 1992; May Sp. Sess. P.A. 92-15 amended Subsec. (a) to
provide for proportionate reduction of grant for fiscal year ending June 30, 1993, if amount payable exceeds amount
appropriated, and added Subsec. (d) re payment from Bradley enterprise fund, effective July 1, 1992, to June 30, 1993;
and, effective July 1, 1993, further amended Subsec. (a) to make technical change in reference to state fiscal year; P.A.
93-388 amended Subsec. (c) to increase maximum percentage of total tax levied by increments from fifteen per cent to
one hundred per cent commencing with fiscal year ending June 30, 1994, and ending with fiscal year ending June 30, 2004,
and each fiscal year thereafter, effective July 1, 1993; P.A. 95-257 inserted new Subdiv. (2) of Subsec. (a) re Connecticut
Valley Hospital, renumbering former Subdiv. (2) as (3), effective July 1, 1995; P.A. 95-307 amended Subdiv. (b) to revise
the definition of "total tax levied" to eliminate reduction of exemptions and to substitute reduction in the amount of
reimbursements, effective July 6, 1995; P.A. 97-261 amended Subsec. (a) to include municipally owned airports and to
provide for payment of grants, effective July 1, 1997; P.A. 97-282 clarified that grant limits in Subsec. (c) are to be used
with respect to program rather than the percentage cited in Subsec. (b), redefined "total tax levied" in Subsec. (b), clarified
language in Subsec. (d) re Bradley International Airport and added new Subsec. (e) to validate grants in excess of seven
and one-half per cent of a town's real property levy, effective June 26, 1997; June 18 Sp. Sess. P.A. 97-11 amended Subsec.
(a) by adding new Subdiv. (3) re towns in which more than fifty per cent of property is state-owned real property and
redesignated existing Subdiv. (3) as Subdiv. (4), effective July 1, 1997; P.A. 98-217 amended Subsec. (a) to eliminate the
reference to Sec. 1-1(w), to require an annual list of such facilities and to clarify that the portion of John Dempsey Hospital
used for prisoners is eligible under the section, effective July 1, 1998; June Sp. Sess. P.A. 99-1 amended Subsec. (a) to
provide a grant in the fiscal year commencing July 1, 2001, and each fiscal year thereafter of one hundred per cent of the
taxes which would have been paid on land designated within the 1983 Settlement boundary and taken into trust by the
federal government for the Mashantucket Tribal Nation on or after June 8, 1999, to increase the grant payable with respect
to certain state-owned real property and all municipally owned airports from twenty to forty-five per cent of the property
taxes which would have been paid with respect to such property and airports, except for the exemption applicable to such
property, and to provide that the proportionate reduction of grants in the event the total of such grants exceeds the appropriation for such purpose shall be not only for the fiscal year ending June 30, 1993, but for the fiscal year ending June 30,
2000, and each fiscal year thereafter, effective July 1, 1999, and amended Subsec. (d) to provide that the payment from
the Enterprise Fund shall be at the rate of twenty per cent of the property taxes which would have been paid to certain
towns for real property located at Bradley Airport, effective July 1, 1999; P.A. 00-112 amended Subsec. (a) to make a
technical change, effective May 26, 2000; P.A. 00-192 amended Subsec. (a) to make a technical change and increase grant
re Connecticut Valley Hospital from forty to sixty-five per cent commencing with the fiscal year beginning July 1, 2000,
effective May 26, 2000; June Sp. Sess. P.A. 00-1 amended Subsec. (b) to include borough within definition of town,
effective June 21, 2000, and applicable to grants in lieu of taxes otherwise due for assessment years commencing on and
after October 1, 2000.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1969, P.A. 766, S. 2; P.A. 76-436, S. 298, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 1, 127; P.A. 79-610, S. 2,
47; P.A. 81-305; P.A. 85-371, S. 1, 10; P.A. 87-115, S. 3, 8; 87-399, S. 2, 4; P.A. 88-230, S. 1, 12; 88-292, S. 2, 4; P.A.
90-98, S. 1, 2; 90-230, S. 17, 101; P.A. 91-79, S. 1, 4; P.A. 93-142, S. 4, 7, 8; 93-434, S. 2, 20; P.A. 95-220, S. 4−6; 95-
283, S. 12, 68; P.A. 96-112, S. 1; 96-261, S. 3, 4; P.A. 97-261, S. 2, 3; P.A. 98-217, S. 2, 4.)
History: P.A. 76-436 substituted superior court for court of common pleas and included judicial districts, effective July
1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 78-280 deleted reference to counties; P.A. 79-610 substituted secretary of the office of policy and management for
commissioner of revenue services, effective July 1, 1980; P.A. 81-305 changed annual date from March first to January
first for towns to submit assessed valuation of state-owned land and buildings for purposes of state grants in lieu of taxes
on state-owned real property; P.A. 85-371 extended final date for review by the secretary to the January first following
deadline for receipt of statements, effective July 1, 1985, and applicable to any grant or claim information received by the
secretary of the office of policy and management on or after that date; P.A. 87-115 added the provision for forfeiture by
any town which neglects to transmit the assessed valuation as required and provided for waiver of such forfeiture in
accordance with regulations to be adopted, effective May 11, 1987, and applicable to assessed valuations to be submitted
on January 1, 1988, and thereafter; P.A. 87-399 changed valuation date from January first to April first, and changed
reevaluation date from January first next succeeding valuation date to July fifteenth in the year following valuation date,
effective June 26, 1987, and applicable to grants payable in the fiscal year commencing July 1, 1987, and thereafter;
P.A. 88-292 provided clarification that the assessed value of state-owned real property is determined as of October first
immediately preceding the date for submission and established September first of the year in which the grant is payable
as the date by which the secretary of the office of policy and management must have completed any reevaluation of such
property; P.A. 90-230 corrected an omission; P.A. 91-79 provided for the recognition of any gradual increase in assessed
value related to a phase-in of a revaluation, effective April 26, 1991, and applicable to assessment years of municipalities
commencing on or after October 1, 1991; P.A. 93-434 provided that assessed valuation be adjusted in accordance with
any deferment and inserted reference to Subsec. (e) of Sec. 12-62a, effective June 30, 1993, and applicable to assessment
years commencing on and after October 1, 1992; P.A. 95-283 changed location of appeal from the judicial district in which
the town is located to the judicial district of Hartford-New Britain, effective October 1, 1996 (Revisor's note: P.A. 88-
230, 90-98, 93-142 and 95-220 authorized substitution of "judicial district of Hartford" for "judicial district of Hartford-
New Britain" in 1995 public and special acts, effective September 1, 1998); P.A. 96-112 would have changed deadline
for secretary to reevaluate property, from September first to August first, and added provisions authorizing aggrieved town
to appeal to secretary before appealing to Superior Court, but failed to take effect because it amended the version of the
section amended by P.A. 95-283 which was repealed in its entirety by P.A. 96-261; P.A. 96-261 repealed changes made
by P.A. 95-283, effective June 10, 1996; P.A. 97-261 added municipally owned airports, effective July 1, 1997; P.A. 98-
217 changed deadline by which the Office of Policy and Management must notify municipalities of adjustments and added
process by which municipalities appeal decisions prior to filing a Superior Court appeal, effective July 1, 1998.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of
Policy and Management.
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