Substitute for Raised S.B. No. 369
Session Year 2014


To make several changes to Department of Revenue Services statutes, including to (1) allow publication of a list of persons whose licenses, permits or certificates have been denied, revoked, suspended or not renewed, (2) provide for an earlier monthly remittal of sales tax receipts and for weekly remittal of such receipts for retailers who have been found to be delinquent, (3) require the Commissioner of Revenue Services to work with financial institutions to develop a data match system of delinquent taxpayers and persons with accounts at such institutions, (4) allow a modification for trusts and estates for lump sum distributions from qualified plans, similar to that allowed to individual filers, (5) clarify that federal offshore hedge fund income is considered Connecticut sourced income for non-residents when attributable to services performed in this state, (6) change the gross income factor for apportionment purposes of the personal income tax to mirror that of the corporation business tax which sources sales made by partnerships and other pass-through entities to the location of the customer as opposed to the origin of the sale, and (7) make conforming changes.

Introduced by:
Finance, Revenue and Bonding Committee

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Bill History

 Date Action Taken
 4/10/2014(LCO)File Number 482
 4/10/2014Senate Calendar Number 305
 4/10/2014Favorable Report, Tabled for the Calendar, Senate
 4/10/2014(LCO)Reported Out of Legislative Commissioners' Office
 4/4/2014(LCO)Referred to Office of Legislative Research and Office of Fiscal Analysis 04/09/14 5:00 PM
 3/25/2014(LCO)Filed with Legislative Commissioners' Office
 3/25/2014(FIN)Joint Favorable Substitute
 3/7/2014Public Hearing 03/13
 3/3/2014Referred to Joint Committee on Finance, Revenue and Bonding

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