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repealed and the following is substituted in lieu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