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