Substitute Senate Bill No. 541
          Substitute Senate Bill No. 541

              PUBLIC ACT NO. 98-261


AN ACT REPEALING  CERTAIN PROVISIONS REQUIRING THE
COLLECTION OF SOCIAL  SECURITY NUMBERS AND FEDERAL
EMPLOYER IDENTIFICATION NUMBERS  BY  MUNICIPAL TAX
COLLECTORS,  MAKING  TECHNICAL   CHANGES   TO  THE
CORPORATION BUSINESS TAX CREDIT FOR PROPERTY TAXES
PAID ON ELECTRONIC  DATA  PROCESSING EQUIPMENT AND
PROVIDING AN ALTERNATIVE METHOD OF CALCULATION FOR
PROPERTY TAXES DUE ON CERTAIN MOTOR VEHICLES.


    Be it enacted  by  the  Senate  and  House  of
Representatives in General Assembly convened:
    Section  1.  Section  12-148  of  the  general
statutes, as amended  by  section 18 of public act
97-47 and section  20  of  public  act  97-309, is
repealed and the  following is substituted in lieu
thereof:
    (a)  Notwithstanding  the  provisions  of  any
general statute or  special  act,  [and  except as
otherwise  provided  by  this  section,]  the  tax
collector of any  municipality  may  use names and
numbers or numbers  only  to  identify the persons
from  whom moneys  are  collected  each  month  in
accordance with the  provisions of section 12-147.
Such tax collector  may  use  any  tax  accounting
system which has been approved by the Secretary of
the Office of  Policy  and Management to list such
names and numbers or numbers only.
    (b) Numbers used  under subsection (a) of this
section may be Social Security numbers established
under the Social  Security  Act,  (42  USC  301 et
seq.),   as   amended    from    time   to   time.
Notwithstanding the provisions  of  the Freedom of
Information Act, as  defined  in section 1-18a, AS
AMENDED, [and except as otherwise provided in this
section,] the tax  collector  shall  withhold from
disclosure to any  person  or  state  or municipal
board, commission, department or agency any Social
Security  number provided  to  the  tax  collector
under this [section]  SUBSECTION  or under section
14-163, AS AMENDED BY THIS ACT.
    (c) [For purposes  of  administration of state
taxes,  each  municipal   tax   collector   shall,
commencing no later  than October 1, 1998, collect
from  each  person   from  whom  property  tax  is
collected, a Social Security number, if the person
is   an   individual,    or    federal    employer
identification number, if  the  person  is  not an
individual, and shall  provide such information to
the Commissioner of  Revenue Services to establish
the identification of  persons affected by the tax
laws of the  state. Each person from whom property
tax is collected  shall  provide  to the municipal
tax collector, in  the  case of a person who is an
individual, such person's  Social  Security number
or,  in the  case  of  a  person  who  is  not  an
individual,   such   person's   federal   employer
identification  number. Any]  COMMENCING  FEBRUARY
29, 2000, AND  THE  LAST  DAY OF FEBRUARY ANNUALLY
THEREAFTER,  ANY person  receiving  funds  from  a
mortgagor WHO IS  AN  INDIVIDUAL WITH RESPECT TO A
MORTGAGE ON REAL  PROPERTY SITUATED IN CONNECTICUT
WHICH FUNDS ARE  to  be held in escrow for payment
of  property  taxes   shall   [provide   to   such
collector, in the  case  of  a mortgagor who is an
individual,] FILE AN INFORMATIONAL RETURN WITH THE
COMMISSIONER  OF  REVENUE  SERVICES  SHOWING  such
mortgagor's NAME, ADDRESS,  Social Security number
[or, in the  case  of  a  mortgagor  who is not an
individual,  such  mortgagor's   federal  employer
identification number. A  municipal  tax collector
shall  not  be  required  to  collect  any  Social
Security  number,  for   a   person   who   is  an
individual, or any federal employer identification
number, for a  person who is not an individual, if
such collector has been provided such number under
section 14-163] AND  THE  AMOUNT OF PROPERTY TAXES
PAID BY SUCH  PERSON  RECEIVING  FUNDS  FROM  SUCH
MORTGAGOR DURING THE PRECEDING CALENDAR YEAR.
    [(d) The tax  collector  shall,  on  or before
February 1, 2000,  and  February  first,  annually
thereafter, furnish to the Commissioner of Revenue
Services, on a compatible magnetic tape file or in
some  other  form   which  is  acceptable  to  the
commissioner, a list  of  all  persons  from  whom
property tax was  collected  during  the preceding
calendar year or  from  whom  property tax was due
but not collected  during  the  preceding calendar
year.  Each  list  provided  to  the  commissioner
pursuant  to this  subsection  shall  contain  the
name,  address  and   Social  Security  number  or
federal  employer identification  number  of  each
person named on  such list, the amount of property
tax collected and  the  date  or dates on which it
was collected, and,  if  the  property tax was due
but  not  collected,   the   amount   of  tax  not
collected.
    (e) No tax  credit  otherwise  allowable  to a
person  under  the   provisions   of  the  general
statutes on account  of  the  payment  of property
taxes  to  a  Connecticut  municipality  shall  be
allowed to any  person  who  does not furnish to a
municipal  tax  collector,  as  required  by  this
section, such person's  Social  Security number or
federal employer identification number.]
    Sec.  2.  Section   14-163   of   the  general
statutes, as amended  by  section 21 of public act
97-309 and section  7  of  public  act  97-322, is
repealed and the  following is substituted in lieu
thereof:
    The commissioner, on  or  before the first day
of December, annually,  shall  furnish  to the tax
assessors in each town a list containing the names
and addresses of  the owners of motor vehicles and
snowmobiles residing in their respective towns, as
they appear by  the  records  of the Department of
Motor  Vehicles,  with   a   description  of  such
vehicles. The commissioner  shall,  on  or  before
December 1, 2000,  and  December  first,  annually
thereafter, furnish to  [the tax assessors in each
town and to]  the Commissioner of Revenue Services
a list containing the names, addresses and federal
Social  Security  account   numbers   or   federal
employer  identification  numbers,   or  both,  if
available,  of  the   owners   of  motor  vehicles
[residing  in their  respective  towns,]  as  they
appear by the  records  of the Department of Motor
Vehicles, [with a  description]  AND  THE  VEHICLE
IDENTIFICATION NUMBERS of  such vehicles, in order
to  establish  the   identification   of   persons
affected  by  the   tax   laws   of   the   state.
[Notwithstanding the provisions  of sections 1-15,
1-18a,  1-19 to  1-19b,  inclusive,  and  1-21  to
1-21k, inclusive, and except as otherwise provided
by this section,  the  tax  assessor  in each town
shall not disclose  to  any  person  or  state  or
municipal board, commission,  department or agency
any Social Security  number  or  federal  employer
identification number furnished  to  such assessor
under this section,  except  that the tax assessor
shall disclose such  Social  Security  numbers  or
federal employer identification numbers to the tax
collector  in  such  town,  for  the  purposes  of
section 12-148.]
    Sec. 3. (NEW)  No later than February 1, 1999,
the Commissioner of  Revenue  Services  shall,  in
consultation with representatives  of the mortgage
and banking industries,  make  recommendations  to
the  joint  standing   committee  of  the  General
Assembly having cognizance  of matters relating to
finance,  revenue  and   bonding   concerning  the
implementation of subsection (c) of section 12-148
of the general  statutes,  as amended by section 1
of this act.  Such  recommendations  shall address
the format and content of the informational return
provided for in  subsection  (c)  of  said section
12-148  and  the   combined  federal-state  filing
program.
    Sec. 4. Section  10  of  public  act 98-244 is
repealed and the  following is substituted in lieu
thereof:
    (a) [Whenever] EXCEPT AS OTHERWISE PROVIDED IN
SECTION 12-217t, WHENEVER a company is eligible to
claim  more  than  one  corporation  business  tax
credit,  the credits  shall  be  claimed  for  the
income year in the following order: (1) Any credit
that may be carried backward to a preceding income
year or years  shall first be claimed (A) with any
credit  carryback that  will  expire  first  being
claimed  before any  credit  carryback  that  will
expire later or will not expire at all, and (B) if
the credit carrybacks  will  expire  at  the  same
time,  in the  order  in  which  the  company  may
receive the maximum  benefit;  (2) any credit that
may not be  carried backward to a preceding income
year or years  and that may not be carried forward
to a succeeding income year or years shall next be
claimed, in the  order  in  which  the company may
receive the maximum  benefit;  and  (3) any credit
that may be carried forward to a succeeding income
year or years  shall  next be claimed (A) with any
credit carryforward that  will  expire first being
claimed before any  credit  carryforward that will
expire later or will not expire at all, and (B) if
the credit carryforwards  will  expire at the same
time,  in the  order  in  which  the  company  may
receive the maximum benefit.
    (b) In no  event  shall  any credit be claimed
more than once.
    Sec. 5. Subsection  (a)  of  section 12-71b of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a) Any person  who owns a motor vehicle which
is not registered  with  the Commissioner of Motor
Vehicles  on the  first  day  of  October  in  any
assessment year and which is registered subsequent
to said first  day  of  October  but  prior to the
first day of  August in such assessment year shall
be liable for  the  payment  of  property tax with
respect to such  motor  vehicle  in the town where
such motor vehicle  is subject to property tax, in
an amount as  hereinafter  provided,  on the first
day of January  immediately  subsequent to the end
of such assessment  year. The property tax payable
with respect to  such  motor vehicle on said first
day of January  shall be in the amount which would
be payable if  such motor vehicle had been entered
in the taxable  list  of the town where such motor
vehicle is subject  to  property  tax on the first
day of October  in  such  assessment  year if such
registration occurs prior  to  the  first  day  of
November. If such  registration occurs on or after
the first day  of  November but prior to the first
day of August  in  such  assessment year, such tax
shall be a  pro  rata portion of the amount of tax
payable if such  motor vehicle had been entered in
the taxable list  of such town on October first in
such assessment year  to  be  determined  (1) by a
ratio, the numerator  of which shall be the number
of months from  the  date  of  such  registration,
including the month  in which registration occurs,
to the first  day  of  October next succeeding and
the denominator of  which  shall  be twelve OR (2)
UPON THE AFFIRMATIVE  VOTE OF THE LEGISLATIVE BODY
OF THE MUNICIPALITY,  BY  A RATIO THE NUMERATOR OF
WHICH SHALL BE THE NUMBER OF DAYS FROM THE DATE OF
SUCH REGISTRATION, INCLUDING  THE DAY ON WHICH THE
REGISTRATION OCCURS, TO  THE  FIRST DAY OF OCTOBER
NEXT SUCCEEDING AND THE DENOMINATOR OF WHICH SHALL
BE THREE HUNDRED  SIXTY-FIVE. For purposes of this
section  the  term  "assessment  year"  means  the
period  of  twelve  full  months  commencing  with
October first each year.
    Sec. 6. This  act  shall  take effect from its
passage, except that section 4 shall be applicable
to income years  commencing on or after January 1,
1998, and section  2  shall take effect October 1,
1999.

Approved June 8, 1998