Chapter 201. State and Local Revenue Services. Department of Revenue Services
Section
12-1Definitions.12-1aDepartment of Revenue Services. Commissioner. Successor department to state Tax Department.12-1bTerms “Tax Commissioner”, “state Tax Commissioner”, “Tax Department”, and “state Tax Department” deemed to mean Commissioner or Department of Revenue Services. Excepted chapters.12-1cTransfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.12-1dTransfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management.12-2Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.12-2aMunicipal assessment section within Office of Policy and Management. Board of assessment advisors.12-2bDuties of Secretary of Office of Policy and Management re municipal assessment.12-2cCertification of revaluation companies.12-2dCompromises.12-2eClosing agreements.12-2fService of notice by the commissioner.12-2gSales tax rebate for eligible individuals.12-3Appointment and duties of Deputy Commissioner of Revenue Services.12-3aPenalty Review Committee. Waiver of penalties; appeals.12-3bAbatement Review Committee.12-3cCriminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees.12-3dDeadline for penalty waiver request.12-3e12-3e12-3fSmall and Medium-Sized Business Users Committee.12-4Proceedings against delinquent tax officers.12-5Fees for witnesses and service of subpoenas.12-6Audit of municipal accounts upon application of state's attorney.12-7Reports concerning assessments and collections.12-7aList of state taxes levied and delinquent taxpayers.12-7bReports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis.12-7cReport on the overall incidence of certain taxes.12-7dReport on the state tax gap.12-8Recording and deposit of funds.12-9Local officials to file statements concerning taxes. Penalty.12-10 to 12-14Quadrennial 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.12-15Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty.12-15aDisclosure of tax returns or return information to authorized member of organized local police department.12-15bDisclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.12-16Procedure against judge of probate for failure to furnish copies.12-17Inquiries concerning records of probate court.12-18Superior court may order compliance with statute.12-18aGrants to towns for property tax relief based on population.12-18bGrants in lieu of taxes for certain property.12-18cSelect payment in lieu of taxes account. Distribution of funds.12-18dTransfers from the General Fund to the Municipal Revenue Sharing Fund.12-19Grants in lieu of taxes on state-owned property; land taken for flood control.12-19aGrants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, certain airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of Connecticut. Exclusion of property located at Bradley International Airport.12-19bValuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals.12-19cCertification and payment to each town or borough.12-19d and 12-19eAppropriation. Grants in lieu of taxes to fire district of Warehouse Point.12-19fAllocation of payments in lieu of taxes for Torrington courthouse.12-20Grant in lieu of taxes on property in Madison.12-20aGrants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.12-20bValuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a. Revaluation. Appeals.12-20cMunicipal option to share payments in lieu of taxes with special services district.12-20dWithholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use.12-20eGrants in lieu of taxes for workforce housing development projects.12-21 to 12-24aGrants 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.12-24bInconsistent special acts repealed.12-24c to 12-24eState 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.12-25Confirmation of amount of unpaid taxes.12-26Equalization and adjustment of grand list.12-27Abstract book and lists.12-28 and 12-29Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies.12-30Penalty for failure to file return within time allowed in relation to an extension of time for filing.12-30aImposition of interest. Determination of basis. Regulations.12-30bLimit on interest to be paid on certain tax overpayments.12-30cPenalty imposed on promoters of abusive tax shelters.12-31Examination of books and personnel of railroad and utility companies.12-32Suits not barred by neglect of commissioner.12-33Appeals from action of Commissioner of Revenue Services.12-33aCourt waiver of interest on certain taxes due and unpaid prohibited.12-34Taking of acknowledgments by employees of Department of Revenue Services.12-34aAgreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.12-34bAgreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.12-34cEnabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states.12-34dState Tax Review Commission reports.12-34eCollection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.