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.
(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.
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.
(1949 Rev., S. 1685.)
See Sec. 4-32 re state revenue accounting requirements.
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.
(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.
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.
(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.)
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.
(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; (14) names and addresses of operators, as defined in section 12-407, to tourism districts, as defined in section 10-397; (15) names of each licensed
dealer, as defined in section 12-285, and the location of the premises covered by the
dealer's license; and (16) to a tobacco product manufacturer that places funds into escrow
pursuant to the provisions of subsection (a) of section 4-28i, return information of a
distributor licensed under the provisions of chapter 214 or chapter 214a, provided the
information disclosed is limited to information relating to such manufacturer's sales to
consumers within this state, whether directly or through a distributor, dealer or similar
intermediary or intermediaries, of cigarettes, as defined in section 4-28h, and further
provided there is reasonable cause to believe that such manufacturer is not in compliance
with section 4-28i.
(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) (1) 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 the commissioner to any particular person.
(2) The commissioner may make public the names and municipality of residence
or postal district of persons entitled to tax refunds for purposes of notifying them when
the commissioner, after reasonable effort and lapse of time, has been unable to locate
such persons.
(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; P.A. 01-2, S. 2, 4; June
Sp. Sess. P.A. 01-6, S. 23, 85; June 30 Sp. Sess. P.A. 03-6, S. 238; P.A. 04-218, S. 12.)
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); P.A. 01-2 amended Subsec. (b) to add Subdiv. (15) re disclosure of
names and locations of cigarette dealers, effective March 30, 2001; June Sp. Sess. P.A. 01-6 amended Subsec. (d) to
designate existing provisions as Subdiv. (1), making a technical change for purposes of gender neutrality therein, and to
add new Subdiv. (2) re publication of information about persons entitled to tax refunds, effective July 1, 2001; June 30
Sp. Sess. P.A. 03-6 amended Subsec. (b) to make a technical change in Subdiv. (7) and change section reference for tourism
districts in Subdiv. (14), effective August 20, 2003; P.A. 04-218 amended Subsec. (b) by adding Subdiv. (16) re disclosure
of return information of certain tobacco distributors, effective June 8, 2004.
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.
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.
(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".
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.
(1949 Rev., S. 1695.)
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.
(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.
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.
(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.
Sec. 12-19. Grants in lieu of taxes on state-owned property; land taken for
flood control. Section 12-19 is repealed.
(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.)
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.
(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.
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 or
borough 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 real property eligible therefor 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 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 the secretary's
judgment, the valuation is inaccurate and shall notify such town of such reevaluation
by certified or registered mail. Any town or borough 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. Such notification
shall be sent by certified or registered mail. If any town or borough is aggrieved by the
action of the secretary following such hearing or in denying any such hearing, the town
or borough may not later than ten business days after receiving such notice, appeal to
the superior court for the judicial district wherein such town is located. Any such appeal
shall be privileged.
(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; June Sp. Sess. P.A. 01-6, S.
58, 85.)
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; June Sp.
Sess. P.A. 01-6 provided for notification by certified or registered mail, applied section to boroughs, provided that appeals
of the secretary's decision shall be taken not later than ten business days after receiving notice of the decision and made
technical changes, effective July 1, 2001.
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.
Sec. 12-19c. Certification and payment to each town or borough. The Secretary
of the Office of Policy and Management shall, not later than September first, certify to
the Comptroller the amount due each town or borough under the provisions of section
12-19a, or under any recomputation occurring prior to said September first which may
be effected as the result of the provisions of section 12-19b, and the Comptroller shall
draw an order on the Treasurer on or before the fifteenth day of September following
and the Treasurer shall pay the amount thereof to such town on or before the thirtieth day
of September following. If any recomputation is effected as the result of the provisions of
section 12-19b on or after the August first following the date on which the town has
provided the assessed valuation in question, any adjustments to the amount due to any
town for the period for which such adjustments were made shall be made in the next
payment the Treasurer shall make to such town pursuant to this section.
(1969, P.A. 766, S. 3; P.A. 79-610, S. 2, 47; P.A. 85-371, S. 2, 10; P.A. 87-399, S. 3, 4; P.A. 88-292, S. 3, 4; June Sp.
Sess. P.A. 91-14, S. 4, 30; June Sp. Sess. P.A. 01-6, S. 59, 85.)
History: Effect of P.A. 77-614 was to make "commissioner" refer to commissioner of revenue services rather than tax
commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for
commissioner, effective July 1, 1980; P.A. 85-371 inserted provisions concerning adjustments in amount due to towns
resulting from a recomputation, 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 said date; P.A. 87-399 changed date re recomputation effect
from July first to August first; changed date for order by comptroller from August fifteenth to September fifteenth, and
changed date for payment by treasurer from September first to September thirtieth, effective June 26, 1987, and applicable
to grants payable in fiscal years commencing July 1, 1987, and thereafter; P.A. 88-292 allowed certification annually of
grant payable to any town under any recomputation occurring prior to September first in lieu of August first as previously
required; June Sp. Sess. P.A. 91-14 provided certification shall be made not later than September first; June Sp. Sess. P.A.
01-6 applied section to boroughs, changed the date that a recomputation under Sec. 12-19b requires adjustments in the
next payment from September to August first following the date the town provides the assessed valuation and made a
technical change for purposes of gender neutrality, effective July 1, 2001.
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.
Secs. 12-19d and 12-19e. Appropriation. Grants in lieu of taxes to fire district
of Warehouse Point. Sections 12-19d and 12-19e are repealed.
(1969, P.A. 766, S. 5; 1971, P.A. 614, S. 1; P.A. 77-614, S. 139, 521, 610; P.A. 78-256, S. 2, 4; P.A. 79-610, S. 2, 47;
P.A. 91-406, S. 2, 29; June Sp. Sess. P.A. 91-14, S. 28, 30.)
Sec. 12-19f. Allocation of payments in lieu of taxes for Torrington courthouse.
After completion of the courthouse which is to be constructed after May 12, 2004, in
the town of Torrington and commencing with the payment in lieu of taxes made under
section 12-19a for such courthouse to the town of Torrington for the grand list year
the courthouse was completed, such payment shall be divided between the towns of
Torrington and Litchfield as follows:
(1) For the first year such payments are made until and including the seventh such
year, fifty-five per cent of such payment shall be made to the town of Torrington and
forty-five per cent of such payment shall be made to the town of Litchfield; and
(2) For the eighth such year until and including the fourteenth such year, sixty-five
per cent of such payment shall be made to the town of Torrington and thirty-five per
cent of such payment shall be made to the town of Litchfield.
(May Sp. Sess. P.A. 04-2, S. 31.)
History: May Sp. Sess. P.A. 04-2 effective May 12, 2004.
Sec. 12-20. Grant in lieu of taxes on property in Madison. Section 12-20 is
repealed.
(1949 Rev., S. 1698; 1949, S. 1031d; 1961, P.A. 496; 1969, P.A. 766, S. 4; 768, S. 66.)
Sec. 12-20a. Grants in lieu of taxes on real property of private colleges, general
hospitals, chronic disease hospitals and certain urgent care facilities. (a) On or before January first, annually, the Secretary of the Office of Policy and Management shall
determine the amount due to each municipality in the state, in accordance with this
section, as a state grant in lieu of taxes with respect to real property owned by any private
nonprofit institution of higher learning or any nonprofit general hospital facility or free
standing chronic disease hospital or an urgent care facility that operates for at least
twelve hours a day and that had been the location of a nonprofit general hospital for at
least a portion of calendar year 1996 to receive payments in lieu of taxes for such property, exclusive of any such facility operated by the federal government, except a campus
of the United States Department of Veterans Affairs Connecticut Healthcare Systems,
or the state of Connecticut or any subdivision thereof. As used in this section "private
nonprofit institution of higher learning" means any such institution, as defined in subsection (a) of section 10a-34, or any independent college or university, as defined in section
10a-37, that is engaged primarily in education beyond the high school level, and offers
courses of instruction for which college or university-level credit may be given or may
be received by transfer, the property of which is exempt from property tax under any
of the subdivisions of section 12-81; "nonprofit general hospital facility" means any such
facility which is used primarily for the purpose of general medical care and treatment,
exclusive of any hospital facility used primarily for the care and treatment of special
types of disease or physical or mental conditions; and "free standing chronic disease
hospital" means a facility which provides for the care and treatment of chronic diseases,
excluding any such facility having an ownership affiliation with and operated in the
same location as a chronic and convalescent nursing home.
(b) The grant payable to any municipality under the provisions of this section in
the state fiscal year commencing July 1, 1999, and in each fiscal year thereafter, shall
be equal to seventy-seven per cent of the property taxes which, except for any exemption
applicable to any such institution of higher education or general hospital facility under
the provisions of section 12-81, would have been paid with respect to such exempt real
property on the assessment list in such municipality for the assessment date two years
prior to the commencement of the state fiscal year in which such grant is payable. The
amount of the grant payable to each municipality in any year 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.
(c) Notwithstanding the provisions of subsection (b) of this section, the amount of
the grant payable to any municipality under the provisions of this section with respect
to a campus of the United States Department of Veterans Affairs Connecticut Healthcare
Systems shall be as follows: (1) For the fiscal year ending June 30, 2007, twenty per
cent of the amount payable in accordance with said subsection (b); (2) for the fiscal year
ending June 30, 2008, forty per cent of such amount; (3) for the fiscal year ending June
30, 2009, sixty per cent of such amount; (4) for the fiscal year ending June 30, 2010,
eighty per cent of such amount; (5) for the fiscal year ending June 30, 2011, and each
fiscal year thereafter, one hundred per cent of such amount.
(d) As used in this section and section 12-20b, the word "municipality" means any
town, consolidated town and city, consolidated town and borough, borough, district, as
defined in section 7-324, and any city not consolidated with a town.
(P.A. 78-213, S. 1, 3; 78-303, S. 85, 136; P.A. 79-610, S. 2, 47; P.A. 87-418, S. 1, 3; P.A. 88-43, S. 1, 3; P.A. 90-148,
S. 3, 34; June Sp. Sess. P.A. 91-14, S. 5, 30; P.A. 93-388, S. 9, 12; P.A. 94-175, S. 31, 32; May Sp. Sess. P.A. 94-4, S. 80,
85; May Sp. Sess. P.A. 94-6, S. 15, 28; P.A. 95-160, S. 64, 69; P.A. 98-250, S. 32, 39; June Sp. Sess. P.A. 99-1, S. 12, 51;
June Sp. Sess. P.A. 99-2, S. 34, 72; June Sp. Sess. P.A. 01-6, S. 60, 85; June Sp. Sess. P.A. 01-9, S. 113, 131; May Sp.
Sess. P.A. 04-2, S. 48.)
History: P.A. 78-303 allowed change from tax commissioner to commissioner of revenue services called for in P.A.
77-614; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services,
effective July 1, 1980; P.A. 87-418 changed date for determination of amount due each municipality from December first
to September first, and increased amount of grant to municipality from (1) twenty-five per cent of property taxes which,
except for applicable exemption, would have been paid with respect to exempt real property on assessment list in such
municipality for assessment date preceding fiscal year in which grant is payable to (2) forty per cent of property taxes
which, except for applicable exemption, would have been paid with respect to exempt real property on assessment list in
such municipality for assessment date two years prior to fiscal year in which grant is payable; P.A. 88-43 changed the
annual date for determination of the amount due each municipality as a grant in lieu of taxes on real property of private
colleges and general hospitals from the first day of September to the first day of January next following, effective April
13, 1988, and applicable to the assessment year in any municipality commencing October 1, 1988, and each assessment
year thereafter; P.A. 90-148 increased the amount of the grant to eligible municipalities from forty to fifty per cent of the
property taxes otherwise payable with respect to such real property; June Sp. Sess. P.A. 91-14 increased the amount of the
grant to eligible municipalities from fifty to sixty per cent of the property taxes otherwise payable with respect to such real
property; P.A. 93-388 added free-standing chronic disease hospitals to tax-exempt real property with respect to which state
grant in lieu of taxes is payable to municipality, effective July 1, 1993; P.A. 94-175 made technical change in the definition
of "municipality", effective July 1, 1994; May Sp. Sess. P.A. 94-4 changed effective date of P.A. 94-175, S. 31 from June
2, 1994, to January 1, 1995, effective June 9, 1994; May Sp. Sess. P.A. 94-6 added the definition of "free standing chronic
disease hospital", effective June 21, 1994, and applicable to the grant-in-lieu of taxes made in the fiscal year commencing
July 1, 1993, and each fiscal year thereafter; P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without
affecting this section; P.A. 98-250 added to list of eligible institutions urgent care facilities operating under specified
conditions, effective July 1, 1998; June Sp. Sess. P.A. 99-1 increased grant payment from sixty to seventy-seven per cent,
effective July 1, 1999; June Sp. Sess. P.A. 99-2 replaced "within the previous two years" with "for at least a portion of
calendar year 1996" re location of hospital, effective July 1, 1999; June Sp. Sess. P.A. 01-6 designated existing provisions
as Subdivs. (1) to (3), specified that grant in lieu of taxes provided for under section is for real property exempt under Sec.
12-81 and which is owned by the specified entities, deleted definition of "private nonprofit institution of higher education",
defined "institution of higher education", changed "nonprofit general hospital facility" to "general hospital facility" and
made technical changes, effective July 1, 2001; June Sp. Sess. P.A. 01-9 redesignated Subdivs. (1) to (3) as Subsecs. (a)
to (c) and repealed substantive provisions enacted by June Sp. Sess. P.A. 01-6, effective July 1, 2001; May Sp. Sess. P.A.
04-2 amended Subsec. (a) to make technical changes, to include a campus of the U.S. Department of Veterans Affairs
among property for which payment is made under section and to further define "private nonprofit institution of higher
learning", added new Subsec. (c) re a campus of the U.S. Department of Veterans Affairs and redesignated existing Subsec.
(c) as Subsec. (d), effective October 1, 2004, and applicable to assessment years commencing on or after that date.
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.
Sec. 12-20b. Valuation of property of private colleges and general hospitals
for purposes of state grants in lieu of taxes. Reevaluation. Appeals. Connecticut
Hospice in Branford. (a) Not later than April first in each year, any municipality to
which a grant is payable under the provisions of section 12-20a shall provide the Secretary of the Office of Policy and Management with the assessed valuation of the tax-exempt real property as of the immediately preceding October first, 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 municipality 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 municipality of such reevaluation. Any municipality aggrieved by the action of
said 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, provided 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
municipality is aggrieved by the action of the secretary following such hearing or in
denying any such hearing, the municipality may within two weeks of such notice, appeal
to the superior court for the judicial district in which the municipality is located. Any
such appeal shall be privileged. Said secretary shall certify to the Comptroller the amount
due each municipality under the provisions of section 12-20a, or under any recomputation occurring prior to September first which may be effected as the result of the provisions of this section, and the Comptroller shall draw his order on the Treasurer on or
before the fifteenth day of September following and the Treasurer shall pay the amount
thereof to such municipality on or before the thirtieth day of September following. If
any recomputation is effected as the result of the provisions of this section on or after
the January first following the date on which the municipality has provided the assessed
valuation in question, any adjustments to the amount due to any municipality for the
period for which such adjustments were made shall be made in the next payment the
Treasurer shall make to such municipality pursuant to this section.
(b) Notwithstanding the provisions of section 12-20a or subsection (a) of this section, the amount due the municipality of Branford, on or before the thirtieth day of
September, annually, with respect to the Connecticut Hospice, in Branford, shall be one
hundred thousand dollars, which amount shall be paid from the annual appropriation,
from the General Fund, for reimbursement to towns for loss of taxes on private tax-exempt property.
(P.A. 78-213, S. 2, 3; 78-303, S. 85, 136; P.A. 79-610, S. 2, 47; P.A. 81-472, S. 97, 159; P.A. 84-272, S. 1, 2; P.A. 85-371, S. 3, 10; P.A. 87-115, S. 4, 8; 87-418, S. 2, 3; P.A. 88-43, S. 2, 3; 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 91-79,
S. 2, 4; P.A. 93-142, S. 4, 7, 8; 93-434, S. 3, 20; P.A. 95-220, S. 4-6; 95-283, S. 13, 68; P.A. 96-112, S. 2; 96-261, S. 3,
4; P.A. 98-217, S. 3, 4; June 30 Sp. Sess. P.A. 03-6, S. 187.)
History: P.A. 78-303 allowed change from tax commissioner to commissioner of revenue services called for in P.A.
77-614; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services,
effective July 1, 1980; P.A. 81-472 replaced obsolete reference to county with reference to judicial district; P.A. 84-272
changed from July first to August first, the date by which a municipality must provide the assessed valuation of tax-exempt
real property required for computation of the state grant; P.A. 85-371 extended final date for review by the secretary to
August first following deadline for receipt of statements and added provisions concerning adjustments in amount due to
towns resulting from a recomputation, 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 said date; P.A. 87-115 added the provision for forfeiture
by any municipality 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 August 1, 1988, and thereafter; P.A. 87-418 changed valuation date from August first to January first; changed reevaluation date from August first next succeeding valuation date to September first next following; changed date re recomputation
effect from November first to September first; changed date for order by comptroller from December fifteenth to September
fifteenth, and changed date for payment by treasurer from December thirty-first to September thirtieth; P.A. 88-43 changed
the annual date, from January first to April first next following, when a municipality shall provide the assessed valuation,
as of October first immediately preceding, as required for computation of the grant in lieu of taxes on real property of
private colleges and general hospitals, effective April 13, 1988, and applicable to the assessment year in any municipality
commencing October 1, 1988, and each assessment year thereafter; 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 municipality 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 municipality 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. 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; June 30 Sp. Sess. P.A. 03-6 designated
existing provisions as Subsec. (a) and added Subsec. (b) re Connecticut Hospice in Branford, effective August 20, 2003,
and applicable to assessment years commencing on or after October 1, 2002.
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.
Sec. 12-20c. Municipal option to share payments in lieu of taxes with special
services district. Any municipality may provide to a special services district within
such municipality a portion of any payment from the state in lieu of property tax revenues
which would have been received except for a tax credit, tax exemption or tax abatement
authorized under chapter 203 or 204 if such payment is attributable to property within
such district.
(P.A. 00-229, S. 2, 7.)
History: P.A. 00-229 effective June 1, 2000, and applicable to assessment years commencing on and after October
1, 1998.
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. Sections 12-21, 12-22 to
12-22b, inclusive, 12-23 to 12-23k, inclusive, 12-24 and 12-24a are repealed.
(1949 Rev., 1600-1701; 1951, S.A. 218, S. 5; 1951, S. 1033d; 1953, S. 1032d; 1957, P.A. 397, S. 1; S.A. 577; 1959,
P.A. 535, S. 1; 537, S. 1; 539; 566, S. 2; 570, S. 2; 648, S. 1, 2; 1961, P.A. 449; 450-454; 462; 463; 1963, P.A. 627; 630;
631; 643; February, 1965, P.A. 20; 129, S. 1; 134, S. 1; 138, S. 1; 461, S. 4; 1967, P.A. 538; 540, S. 1; 541; 542; 602, S.
1; 650, S. 1; 745, S. 1; 750, S. 1, 2; 776; 813; 1969, P.A. 630, S. 1; 766, S. 4; 768, S. 66; 1971, P.A. 525, S. 1; 643, S. 1;
P.A. 73-352, S. 1, 2; P.A. 74-74, S. 1, 2; 74-167, S. 1, 5; P.A. 75-494, S. 1, 2; P.A. 77-614, S. 139, 610; P.A. 79-610, S.
2, 47; P.A. 81-373, S. 1, 3; P.A. 84-491, S. 1, 3; P.A. 87-584, S. 17, 18.)
Sec. 12-24b. Inconsistent special acts repealed. The provisions of any special
act to the extent inconsistent with the provisions of subsection (c) of section 12-41,
section 12-58 and subdivision (50) of section 12-81 are repealed.
(February, 1965, P.A. 461, S. 11; P.A. 88-364, S. 76, 123; P.A. 99-189, S. 17, 20.)
History: P.A. 88-364 made technical change, deleting reference to Sec. 12-24a; P.A. 99-189 changed reference to
Subsec. (e) to Subsec. (c) of Sec. 12-41, effective June 23, 1999, and applicable to assessment years of municipalities
commencing on or after October 1, 1999.
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. Sections 12-24c to 12-24e are repealed.
(1969, P.A. 657, S. 1, 3; P.A. 73-658, S. 1, 2; P.A. 74-167, S. 2, 3, 5; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 2, 47;
P.A. 81-373, S. 2, 3; P.A. 84-491, S. 2, 3; P.A. 87-584, S. 7, 17, 18; June Sp. Sess. P.A. 91-14, S. 28, 30.)
Sec. 12-25. Confirmation of amount of unpaid taxes. The Secretary of the Office
of Policy and Management, upon examination of the accounts, books and other records
of any tax collector, shall have authority to request confirmation of the amount of unpaid
taxes, from any person whose taxes are shown, by such books, to be unpaid.
(1949 Rev., S. 1702; 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, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for
commissioner, 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.
Sec. 12-26. Equalization and adjustment of grand list. Section 12-26 is repealed,
effective May 24, 1996.
(1949 Rev., S. 1703; 1957, P.A. 673, S. 3; P.A. 79-610, S. 2, 47; P.A. 96-114, S. 3, 4.)
Sec. 12-27. Abstract book and lists. Except as otherwise provided by law, the
Secretary of the Office of Policy and Management shall approve for all towns and cities
the form of printed abstract book to be used by the assessing officials of such municipalities, provided no form of printed abstract shall be approved which does not provide for
the inclusion of data concerning real and personal property assessments and exemptions
related thereto in a manner which would allow the secretary to comply with the provisions of section 12-120a.
(1949 Rev., S. 1704; P.A. 79-610, S. 2, 47; P.A. 93-434, S. 4, 20.)
History: Effect of P.A. 77-614 was to make "commissioner" refer to commissioner of revenue services rather than tax
commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for
commissioner, effective July 1, 1980; P.A. 93-434 provided that the secretary approve rather than prescribe the form and
inserted requirement that the form be sufficient to comply with Sec. 12-120a, effective June 30, 1993.
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.
See Sec. 12-131 re special forms for assessment lists, abstract books and rate bills.
Lists defective as to part of property only. 23 C. 148. List "same as last year" considered. 76 C. 169. List need not state
value. 76 C. 172. Listing property of wife in name of husband under former law. 76 C. 697.
Secs. 12-28 and 12-29. Procedure to collect overdue taxes from transportation
and utility companies. Returns of transportation and utility companies. Sections
12-28 and 12-29 are repealed.
(1949 Rev., 1706, 1707; 1961, P.A. 604, S. 32, 33; 1972, P.A. 294, S. 8, 9; P.A. 78-280, S. 6, 127; P.A. 85-562, S. 5.)
Sec. 12-30. Penalty for failure to file return within time allowed in relation to
an extension of time for filing. If the Commissioner of Revenue Services determines
that any statute or regulation he is charged with enforcing is being adversely affected
he may impose a penalty of fifty dollars in case of a failure to file any return or report
which is required by law or regulation to be filed with the commissioner on or before
the date prescribed therefor, which failure is determined with regard to any extension
of time for filing. The commissioner may, upon application, if it is proven to his satisfaction that such failure is due to reasonable cause and is not due to negligence or intentional
disregard of any provision of law or regulation, waive all or any part of such penalty.
No taxpayer shall be subject to such penalty in relation to any tax period for which he
is subject to a penalty for late payment of a tax or to an additional amount being added to
the tax imposed based on a failure to file. If the commissioner does not, upon application,
waive all or any part of such penalty, any person aggrieved by such action of the commissioner may, not later than one month after notice of such action is mailed or delivered
to such person, appeal therefrom to the superior court for the judicial district of Hartford.
The appeal shall be accompanied by a citation to the commissioner 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.
(1949, Rev., S. 1709; 1961, P.A. 604, S. 34; 1972, P.A. 294, S. 10; P.A. 88-230, S. 10, 12; P.A. 88-314, S. 1, 54; P.A.
90-98, S. 1, 2; P.A. 93-142, S. 7, 8; P.A. 95-220, S. 4-6; P.A. 97-243, S. 5, 67.)
History: 1961 act amended chapter references to include new provisions in same act; 1972 act included reference to
chapter 212a; P.A. 88-314 deleted the penalty imposed on the officer or agent of any railroad or utility company for failure
to file an annual return within the time designated and substituted in lieu thereof, a penalty of fifty dollars imposed on any
taxpayer for failure to file a return or report within the time allowed in relation to any extension of time which has been
granted, effective July 1, 1988, and applicable to any tax which first becomes due and payable on or after said date, to any
return or report due on or after said date, or in the case of any ongoing obligation imposed in accordance with said act, to
the tax period next beginning on or after said date; P.A. 97-243 made imposition of penalty permissive instead of mandatory
and made applicable to regulations, and added provisions re appeal, effective July 1, 1997 (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 the 1997 regular and special sessions of the General Assembly, effective September
1, 1998).
See Sec. 12-268d re penalty assessed against certain public service companies and utilities for failure to pay taxes
when due.
Sec. 12-30a. Imposition of interest. Determination of basis. Regulations. (a)
(1) Whenever the provisions of section 12-35, 12-204, 12-205, 12-206, 12-225, 12-226,
12-229, 12-235, 12-242d, 12-263c, 12-263d, 12-263m, 12-268d, 12-268h, 12-293a, 12-309, 12-330d, 12-330i, 12-376, 12-376a, 12-376b, 12-392, 12-414, 12-415, 12-416, 12-419, 12-419a, 12-439, 12-440, 12-458, 12-458d, 12-486a, 12-488, 12-547, 12-548, 12-590, 12-594, 12-638c, 12-638d, 12-646a, 12-647, 12-655, 12-667, 12-722, 12-723, 12-728, 12-731, 12-735, 22a-132, 22a-232, 22a-237c, 38a-277 or 51-81b require interest
to be paid to the Commissioner of Revenue Services at the rate of one per cent per month
or fraction thereof or one per cent for each month or fraction thereof, the Commissioner
of Revenue Services may adopt regulations in accordance with the provisions of chapter
54 that require interest to be paid to said commissioner at the equivalent daily rate in
lieu of such monthly rate.
(2) If such regulations are adopted, such regulations shall provide that (A) if notice
and demand is made by said commissioner for payment of any amount to said commissioner, and if such amount is paid within ten days after the date of such notice and
demand, interest under this section on the amount so paid shall not be imposed for the
period after the date of such notice and demand and (B) such regulations are applicable
to interest required to be paid to the Commissioner of Revenue Services on taxes due
and owing on or after the date specified in such regulations, whether or not such taxes
first became due before said date.
(b) (1) Whenever the provisions of section 12-208, 12-268l, 12-312, 12-376, 12-392, 12-422, 12-448, 12-463, 12-489, 12-554, 12-638i, 12-730 or 12-732 require interest
to be paid by the Commissioner of Revenue Services at the rate of two-thirds of one
per cent per month or fraction thereof or two-thirds of one per cent for each month
or fraction thereof, the Commissioner of Revenue Services may adopt regulations in
accordance with the provisions of chapter 54 that require interest to be paid by said
commissioner at the equivalent daily rate in lieu of such monthly rate.
(2) If such regulations are adopted, they shall provide that (A) interest shall be
allowed and paid, in the case of a refund, from the date of the overpayment to a date,
to be determined by the commissioner, preceding the date of the refund check by not
more than thirty days and, in the case of a credit, from the date of the overpayment to
the due date of the amount against which the credit is taken, and (B) such regulations
shall be applicable to interest required to be paid by the Commissioner of Revenue
Services on amounts due and owing on or after the date specified in such regulations,
whether or not such amounts first became due before said date.
(P.A. 97-243, S. 50, 67.)
History: P.A. 97-243 effective June 24, 1997.
Sec. 12-30b. Limit on interest to be paid on certain tax overpayments. Notwithstanding any provision of any chapter of this title authorizing the Superior Court to grant
such relief as may be equitable and, if tax has been paid prior to the granting of such
relief, to order the Treasurer to pay interest on the amount of such relief, the equitable
powers of the Superior Court shall not include: (1) The power to order the Treasurer to
pay interest on the amount of such relief, if the provisions of the chapter pursuant to
which the appeal was taken to the Superior Court do not authorize the Commissioner
of Revenue Services to pay interest on tax overpayments under said chapter, or (2) the
power to order the Treasurer to pay interest in an amount exceeding the amount of
interest that the Commissioner of Revenue Services would be authorized to pay, if the
provisions of the chapter pursuant to which the appeal was taken to the Superior Court
authorize the Commissioner of Revenue Services to pay interest on tax overpayments
under said chapter.
(P.A. 03-225, S. 20.)
History: P.A. 03-225 effective July 9, 2003.
Sec. 12-31. Examination of books and personnel of railroad and utility companies. Section 12-31 is repealed.
(1949, Rev., S. 1708; 1961, P.A. 604, S. 35; 1972, P.A. 294, S. 11; P.A. 85-562, S. 5.)
Sec. 12-32. Suits not barred by neglect of commissioner. No action commenced
by the state against any person or corporation for the recovery of any sum in the nature
of a tax, or for the recovery of the penalty for nonpayment thereof, shall be barred or
defeated by reason of the omission or failure of the commissioner to perform the duties
required of him.
(1949 Rev., S. 1710.)
Corporation itself is real debtor for unpaid taxes. 68 C. 311. Such a tax is valid, though nonresidents own stock and
result is payment of higher tax paid by them than by resident stockholders. 185 U. S. 364.
Cited. 2 CA 303, 307.
Sec. 12-33. Appeals from action of Commissioner of Revenue Services. Any
town or company aggrieved by the action of the commissioner may, within one month
from the time of such action, make application in the nature of an appeal therefrom to
the superior court of the judicial district in which such applicant is located, which shall
be accompanied by a citation to said commissioner 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 in the same manner, as is required in case of a summons in a civil action
and shall be served upon the commissioner. The authority issuing the citation shall take
from the applicant a bond or recognizance to the state of Connecticut, with surety, except
that in case of an application by a town no surety shall be required, to prosecute the
application to effect and to comply with the orders and decrees of the court in the premises. Such applications 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 the court, and
the pendency of such application shall, subject to the order of the court thereupon,
suspend action upon the tax against the applicant, but shall not suspend proceedings in
collecting other taxes. Said court may grant such relief as may be equitable and, if the
application is without probable cause, may tax double or triple costs, as the case demands; and, upon all such applications which are denied, costs may be taxed against
the applicant at the discretion of the court, but no costs shall be taxed against the state.
(1949 Rev., S. 1711; P.A. 78-280, S. 2, 127.)
History: P.A. 78-280 substituted "judicial district" for "county".
Cited. 113 C. 17; 113 C. 663; 117 C. 199. Cited. 215 C. 292, 294.
Sec. 12-33a. Court waiver of interest on certain taxes due and unpaid prohibited. The court shall not waive statutory interest on any amount of tax for which any
person is liable pursuant to the provisions of chapter 207, 208, 209, 210, 211, 211b,
212, 212a, 214, 214a, 216, 217, 218a, 219, 220, 221, 222, 223, 224, 225, 227, 228b or
229 or section 12-263b or 22a-256j and which is not paid within the time specified by law.
(P.A. 89-343, S. 1, 17; June Sp. Sess. P.A. 91-3, S. 96, 168; P.A. 93-74, S. 1, 67; P.A. 94-175, S. 27, 32; May Sp. Sess.
P.A. 94-4, S. 80, 85; May 25 Sp. Sess. P.A. 94-1, S. 15, 130; Nov. Sp. Sess. P.A. 94-3, S. 11, 72; P.A. 95-160, S. 64, 69.)
History: P.A. 89-343, S. 1 effective June 9, 1989, and applicable to appeals taken to the superior court on and after that
date; June Sp. Sess. P.A. 91-3 added references to chapters 214a, 228b and 229, effective August 22, 1991, and applicable
to taxable years of taxpayers commencing on or after January 1, 1991; P.A. 93-74 added reference to Sec. 22a-256j,
effective July 1, 1993 (Revisor's note: Reference to Sec. 46 of P.A. 93-74 was deleted by the Revisors to reflect its repeal
in P.A. 93-324); P.A. 94-175 added references to Secs. 12-263b and 22a-256j, effective June 2, 1994; May Sp. Sess. P.A.
94-4 and P.A. 95-160 revised effective date of P.A. 94-175 but without affecting this section; May 25 Sp. Sess. P.A. 94-1 made technical change, eliminating obsolete reference to chapter 210a, effective July 1, 1994; Nov. Sp. Sess. P.A. 94-3 added reference to chapter 211b, effective December 6, 1994.
Cited. 43 CA 744.
Cited. 44 CS 297. P.A. 89-343, Sec. 17 cited. Id.