reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-30a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-30a - Imposition of interest. Determination of basis. Regulations.

 (a)(1) Whenever the provisions of section 12-35, 12-204, 12-205, 12-206, 12-225, 12-226, 12-229, 12-235, 12-242d, 12-263c, 12-263d, 12-263m, 12-268d, 12-268h, 12-293a, 12-309, 12-330d, 12-330i, 12-376, 12-376a, 12-376b, 12-392, 12-414, 12-415, 12-416, 12-419, 12-419a, 12-439, 12-440, 12-458, 12-458d, 12-486a, 12-488, 12-547, 12-548, 12-590, 12-594, 12-638c, 12-638d, 12-646a, 12-647, 12-655, 12-667, 12-722, 12-723, 12-728, 12-731, 12-735, 22a-132, 22a-232, 22a-237c, 38a-277 or 51-81b require interest to be paid to the Commissioner of Revenue Services at the rate of one per cent per month or fraction thereof or one per cent for each month or fraction thereof, the Commissioner of Revenue Services may adopt regulations in accordance with the provisions of chapter 54 that require interest to be paid to said commissioner at the equivalent daily rate in lieu of such monthly rate.(2) If such regulations are adopted, such regulations shall provide that (A) if notice and demand is made by said commissioner for payment of any amount to said commissioner, and if such amount is paid within ten days after the date of such notice and demand, interest under this section on the amount so paid shall not be imposed for the period after the date of such notice and demand and (B) such regulations are applicable to interest required to be paid to the Commissioner of Revenue Services on taxes due and owing on or after the date specified in such regulations, whether or not such taxes first became due before said date.(b) (1) Whenever the provisions of section 12-208, 12-268l, 12-312, 12-376, 12-392, 12-422, 12-448, 12-463, 12-489, 12-554, 12-638i, 12-730 or 12-732 require interest to be paid by the Commissioner of Revenue Services at the rate of two-thirds of one per cent per month or fraction thereof or two-thirds of one per cent for each month or fraction thereof, the Commissioner of Revenue Services may adopt regulations in accordance with the provisions of chapter 54 that require interest to be paid by said commissioner at the equivalent daily rate in lieu of such monthly rate.(2) If such regulations are adopted, they shall provide that (A) interest shall be allowed and paid, in the case of a refund, from the date of the overpayment to a date, to be determined by the commissioner, preceding the date of the refund check by not more than thirty days and, in the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken, and (B) such regulations shall be applicable to interest required to be paid by the Commissioner of Revenue Services on amounts due and owing on or after the date specified in such regulations, whether or not such amounts first became due before said date.(P.A. 97-243, S. 50, 67.)History: P.A. 97-243 effective June 24, 1997.
CT Gen Stat § 12-30b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-30b - Limit on interest to be paid on certain tax overpayments.

 Notwithstanding any provision of any chapter of this title authorizing the Superior Court to grant such relief as may be equitable and, if tax has been paid prior to the granting of such relief, to order the Treasurer to pay interest on the amount of such relief, the equitable powers of the Superior Court shall not include: (1) The power to order the Treasurer to pay interest on the amount of such relief, if the provisions of the chapter pursuant to which the appeal was taken to the Superior Court do not authorize the Commissioner of Revenue Services to pay interest on tax overpayments under said chapter, or (2) the power to order the Treasurer to pay interest in an amount exceeding the amount of interest that the Commissioner of Revenue Services would be authorized to pay, if the provisions of the chapter pursuant to which the appeal was taken to the Superior Court authorize the Commissioner of Revenue Services to pay interest on tax overpayments under said chapter.(P.A. 03-225, S. 20.)History: P.A. 03-225 effective July 9, 2003.
CT Gen Stat § 12-30c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-30c - Penalty imposed on promoters of abusive tax shelters.

 A penalty is hereby imposed on every person who engages in activities described in Section 6700(a) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and who is subject to the fifty per cent penalty imposed thereunder, whether or not such penalty has been imposed, where such activities affect tax returns required to be filed with the Commissioner of Revenue Services. The amount of the penalty imposed hereunder shall be equal to fifty per cent of the gross income derived from, or to be derived from, such activities by such person.(P.A. 05-116, S. 1.)History: P.A. 05-116 effective June 24, 2005, and applicable to any open tax period.See Secs. 12-233 and 12-728 for penalties on corporate and personal taxpayers for use of abusive tax shelters.
CT Gen Stat § 12-31 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-31 - Examination of books and personnel of railroad and utility companies.

 Section 12-31 is repealed.(1949, Rev., S. 1708; 1961, P.A. 604, S. 35; 1972, P.A. 294, S. 11; P.A. 85-562, S. 5.)
CT Gen Stat § 12-32 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-32 - Suits not barred by neglect of commissioner.

 No action commenced by the state against any person or corporation for the recovery of any sum in the nature of a tax, or for the recovery of the penalty for nonpayment thereof, shall be barred or defeated by reason of the omission or failure of the commissioner to perform the duties required of him.(1949 Rev., S. 1710.)Corporation itself is real debtor for unpaid taxes. 68 C. 311. Such a tax is valid, though nonresidents own stock and result is payment of higher tax paid by them than by resident stockholders. 185 U.S. 364.Cited. 2 CA 303.
CT Gen Stat § 12-33 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-33 - Appeals from action of Commissioner of Revenue Services.

 Section 12-33 is repealed, effective July 8, 2019.(1949 Rev., S. 1711; P.A. 78-280, S. 2, 127; P.A. 19-186, S. 34.)
CT Gen Stat § 12-33a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-33a - Court waiver of interest on certain taxes due and unpaid prohibited.

 The court shall not waive statutory interest on any amount of tax for which any person is liable pursuant to the provisions of chapter 207, 208, 209, 210, 211, 211b, 212, 212a, 214, 214a, 216, 217, 218a, 219, 220, 221, 222, 223, 224, 225, 227, 228b or 229 or section 12-263b or 22a-256j and which is not paid within the time specified by law.(P.A. 89-343, S. 1, 17; June Sp. Sess. P.A. 91-3, S. 96, 168; P.A. 93-74, S. 1, 67; P.A. 94-175, S. 27, 32; May Sp. Sess. P.A. 94-4, S. 80, 85; May 25 Sp. Sess. P.A. 94-1, S. 15, 130; Nov. Sp. Sess. P.A. 94-3, S. 11, 72; P.A. 95-160, S. 64, 69.)History: P.A. 89-343, S. 1 effective June 9, 1989, and applicable to appeals taken to the superior court on and after that date; June Sp. Sess. P.A. 91-3 added references to chapters 214a, 228b and 229, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991; P.A. 93-74 added reference to Sec. 22a-256j, effective July 1, 1993 (Revisor's note: Reference to Sec. 46 of P.A. 93-74 was deleted by the Revisors to reflect its repeal in P.A. 93-324); P.A. 94-175 added references to Secs. 12-263b and 22a-256j, effective June 2, 1994; May Sp. Sess. P.A. 94-4 and P.A. 95-160 revised effective date of P.A. 94-175 but without affecting this section; May 25 Sp. Sess. P.A. 94-1 made technical change, eliminating obsolete reference to chapter 210a, effective July 1, 1994; Nov. Sp. Sess. P.A. 94-3 added reference to chapter 211b, effective December 6, 1994.Cited. 43 CA 744.Cited. 44 CS 297.
CT Gen Stat § 12-34 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-34 - Taking of acknowledgments by employees of Department of Revenue Services.

 Examiners or other employees of the Department of Revenue Services are authorized to take acknowledgments of affidavits on any report filed with the department for the collection of any state tax.(1949 Rev., S. 1712; P.A. 77-614, S. 139, 610.)History: P.A. 77-614 substituted department of revenue services for tax department, effective January 1, 1979.
CT Gen Stat § 12-34a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-34a - Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.

 Section 12-34a is repealed.(1961, P.A. 264, S. 1–6; June, 1971, P.A. 5, S. 104.)
CT Gen Stat § 12-34b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-34b - Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.

 Section 12-34b is repealed, effective June 18, 2003.(June, 1971, P.A. 8, S. 36; P.A. 77-614, S. 139, 610; P.A. 03-107, S. 11.)
CT Gen Stat § 12-34c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-34c - Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states.

 (a) The Commissioner of Revenue Services may enter into agreements with other states providing for reciprocal enforcement of the tax laws of the states entering into such reciprocal arrangements. As used herein, “state” shall include the District of Columbia. The provisions of such reciprocal arrangements may include, but are not limited to, the following: (1) Each participating state may require any business within such state to collect or withhold those taxes for which a person becomes liable in another state in the arrangement as a result of a transaction or employment with such business in the participating state, provided such taxes are required to be collected or withheld under such circumstances in the other state; (2) each participating state may, with regard to any business within such state, administer, enforce, audit, assess and collect, on behalf of any other state participating in the agreement, the taxes which are imposed on such business under the laws of such other participating state; (3) the appropriate official of each participating state may bring suit to collect the taxes which are imposed under the laws of such state in the courts of any other participating state; (4) each participating state shall bear the costs which are incurred by it under such reciprocal agreements, and (5) the participating states shall decide upon commencement and termination of such reciprocal agreements.(b) For purposes of making payment of any taxes which are collected by the Commissioner of Revenue Services on behalf of any other participating state under reciprocal agreements as described in subsection (a) of this section, the Comptroller, upon certification by the commissioner, is authorized to draw on the Treasurer in the amount of such payment and the Treasurer shall pay the amount thereof from the fund to which such taxes are credited.(P.A. 88-223, S. 1, 2.)
CT Gen Stat § 12-34d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-34d - State Tax Review Commission reports.

 Section 12-34d is repealed, effective June 7, 2010.(June Sp. Sess. P.A. 91-3, S. 154, 168; P.A. 93-74, S. 53, 67; P.A. 10-188, S. 17.)
CT Gen Stat § 12-35c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 202 - Collection of State Taxes|Section 12-35c - Collection in courts of other states of taxes due Connecticut or its political subdivisions. Enforcement in this state of tax liabilities to other states extending like comity to Connecticut.

 At the request of the Commissioner of Revenue Services, the Attorney General may bring suit in the name of this state in the appropriate court of any other state to collect any tax legally due this state; and any political subdivision of this state or the appropriate officer thereof, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to such political subdivision. The courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by this state and lawfully imposed by any other state, or political subdivision thereof, which extends a like comity to this state, and the duly authorized officer of any other state or political subdivision thereof, may sue for the collection of such taxes in the courts of this state. A certificate by the Secretary of the State of such other state that the officer suing for the collection of such a tax is duly authorized to collect the same shall be conclusive proof of such authority. A certificate by the Commissioner of Revenue Services that the tax of such other state or political subdivision thereof is similar to a tax imposed by this state shall be prima facie evidence of such similarity. For the purposes of this section, the words “tax” and “taxes” shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a taxing statute of another state or political subdivision thereof shall be recognized and enforced by the courts of this state to the same extent that the laws of such other state permit the enforcement in its courts of liability for such interest or penalties, or both, due under the tax laws of this state or any political subdivision thereof.(P.A. 90-148, S. 21, 34.)See Sec. 12-34e re procedure for collection by Commissioner of Revenue Services of taxes owed to other states.
CT Gen Stat § 12-35h (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 202 - Collection of State Taxes|Section 12-35h - Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.

 When an agreement has been entered into by the state for the Commissioner of Revenue Services with a collection agency or attorney for the purpose of collecting a taxpayer's unpaid taxes and penalties and interest thereon, the account of the taxpayer shall be credited with the amounts of such unpaid taxes, penalties and interest actually collected by the collection agency or attorney before such amounts are reduced by the compensation paid by the commissioner to, or retained by, the collection agency or attorney for collection services provided pursuant to such agreement.(June 30 Sp. Sess. P.A. 03-6, S. 75.)History: June 30 Sp. Sess. P.A. 03-6 effective August 20, 2003.
CT Gen Stat § 12-35j (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 202 - Collection of State Taxes|Section 12-35j - Facilitation of issuance of tax warrants.

 The Commissioner of Revenue Services shall make reasonable efforts to facilitate the issuance of tax warrants on payment settlement entities under the provisions of section 12-35 for payments made by such entities to retailers in Connecticut. For purposes of this section, “payment settlement entities” has the same meaning as provided in Section 6050W of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time.(May Sp. Sess. P.A. 16-3, S. 182.)History: May Sp. Sess. P.A. 16-3 effective June 2, 2016.
CT Gen Stat § 12-36 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 202 - Collection of State Taxes|Section 12-36 - Jeopardy collection of taxes due state.

 If, before the due date of any state tax, except a tax imposed under chapter 219 or 229, any state collection agency believes that the collection of such tax will be jeopardized by delay, he shall, subject to the provisions of this section, collect such tax forthwith. He may enforce collection thereof by using the method provided in section 12-35 or by using any other method provided for in the general statutes relating to the enforced collection of taxes. If the amount of such tax has been definitely fixed, the amount so fixed shall be collected. If the amount of such tax has not been definitely fixed, the state collection agency shall collect such amount as, in his opinion, from the facts available to him, is sufficient. If, after the payment of any tax in conformity with the provisions of this section, it is found that the amount so paid is in excess of the amount which would have been paid on the tax due date or after appeal to the courts, the excess so paid shall be returned to the taxpayer upon written application by him to the Comptroller. Such written application shall contain a recital of the facts, shall show the amount of rebate to which the applicant believes he is entitled, shall be approved by the state collection agency and shall be made within the period of one year from the date of the definite determination of such tax. The person against whom jeopardy collection proceedings have been begun may obtain a stay of collection of the whole or any part of the amount of the tax so represented by such proceedings by filing with the state collection agency a bond in such an amount, not exceeding double the amount as to which the stay is desired, and with such surety as the state collection agency deems necessary, conditioned upon the payment of as much of the amount, the collection of which is stayed by the bond, as is found to be due from such person. The amount of the tax which is stayed by the bond shall be paid on notice and demand of the state collection agency at any time after the tax due date. The person subject to jeopardy collection proceedings, under the provisions of this section, who has obtained a stay of collection in whole or in part, may waive such stay at any time in respect to the whole or any part of the amount covered by the bond, and if, as the result of such waiver, any part of the amount covered by the bond is paid, the bond shall, at the request of the taxpayer, be proportionately reduced.(1949 Rev., S. 1714; P.A. 96-221, S. 20, 25.)History: P.A. 96-221 added exception re chapters 219 and 229, effective June 4, 1996.
CT Gen Stat § 12-37 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 202 - Collection of State Taxes|Section 12-37 - State suspense tax book.

 Wherever used in this section, “tax” includes not only the principal of any tax but also includes the principal of any license, permit and fee and also all interest, fees, penalties, forfeitures and other charges which may be added by law to the principal of any such tax, license, permit and fee. Each state collection agency may have a suspense tax book. Any state collection agency may, at any time, deliver to the Treasurer and Comptroller a statement showing: (1) The amount of such uncollectible tax shown on the records of the agency; (2) the date when each such tax became due and payable; (3) the name and address of the person against whom each such tax was levied, and (4) the reason why the agency believes each such tax to be uncollectible. At the end of such statement, the agency head shall certify that to the best of his knowledge and belief each tax shown in such statement has not been paid and is uncollectible. Each tax so designated as uncollectible shall thereupon be transferred by such state collection agency to its suspense tax book, and its records shall be written up accordingly. Each tax so transferred shall not thereafter be included as an asset of the state. The amount of each tax so transferred during the last fiscal year and the name and address of the person against whom each such tax was levied shall be available to the public for inspection by any person. Not less than seven years after delivering such a statement to the Treasurer and the Comptroller, the head of the collection agency may request the Abatement Review Committee, as established by section 12-3b, to approve the abatement of any tax designated on such statement as uncollectible. Nothing herein contained shall be construed as an abatement of any tax so transferred, but any such tax, as it has been increased by interest, penalties, fees, fines, forfeitures and other charges, may be collected by the state collection agency then or subsequently in office.(1949 Rev., S. 1715; P.A. 77-614, S. 19, 610; P.A. 86-215, S. 1, 2; P.A. 96-221, S. 14, 25.)History: P.A. 77-614 substituted secretary of the office of policy and management for commissioner of finance and control; P.A. 86-215 provided for delivery of statements to the attorney general rather than the secretary of the office of policy and management and publication of taxes transferred in the report of the agency rather than that of the secretary of the office of policy and management; P.A. 96-221 replaced Attorney General with Comptroller and Treasurer, replaced publishing requirement with requirement to be available for public inspection, and allowed agency heads, seven years after statements delivered, to ask Abatement Review Committee to approve abatement of any tax on statement, effective July 1, 1996.
CT Gen Stat § 12-38 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 202 - Collection of State Taxes|Section 12-38 - Interest on taxes, fees and assessments due from municipality to the state.

 All taxes, fees and assessments due the state from towns, cities or boroughs shall be liable to interest at nine per cent per annum when payment of the same has been delayed more than thirty days after the time prescribed by law for the payment thereof, provided the minimum amount of interest on any such tax, fee or assessment shall be five dollars.(1949 Rev., S. 1716.)