reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-6 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-6 - Audit of municipal accounts upon application of state's attorney.

 The state's attorney of any judicial district may make application to the Secretary of the Office of Policy and Management showing that he has reason to believe that one or more of the officials, agents or employees of a municipality or any subdivision thereof situated within such judicial district has falsified any books of account or record, or has appropriated any moneys to his own use or to the use of others who are not entitled to the same, or has drawn any order on the treasurer or custodian of the funds of such municipality, or any subdivision thereof, with intent to defraud such municipality, or such subdivision, and thereupon the secretary shall cause an audit to be made of the records of such municipality. Upon completion of any such audit, the secretary shall transmit to such state's attorney a certified copy of his report showing the results thereof. The cost of such audit shall be borne equally by such municipality and the state. The custodian of any books of account or record who hinders or refuses to deliver the same upon demand of the secretary, or of any agent or employee of said secretary thereunto duly authorized, shall be guilty of a class D misdemeanor.(1949 Rev., S. 1682; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 2, 127; P.A. 79-610, S. 2, 47; P.A. 12-80, S. 119.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 78-280 substituted “judicial district” for “county”; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 12-80 changed penalty from a fine of not more than $200 or imprisonment of not more than 60 days or both to a class D misdemeanor.See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
CT Gen Stat § 12-7 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-7 - Reports concerning assessments and collections.

 The Secretary of the Office of Policy and Management shall, in addition to any other reports required by law to be made by him, annually collate and prepare, from the reports provided for in section 12-9 and such other information as he obtains, statistics concerning the assessment and collection of taxes during the preceding year; and he shall, annually, cause to be printed so much of the report herein provided for as will show the methods and manner of the assessment and collection of taxes, and the amount of such taxes levied and collected in the several towns, cities and boroughs. He may also publish such other reports as will give information to the public regarding taxation.(1949 Rev., S. 1684; September, 1957, P.A. 11, S. 7; P.A. 79-610, S. 2, 47.)History: Effect of P.A. 77-614 was to make “commissioner” refer to commissioner of revenue services rather than tax commissioner as previously, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980.See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
CT Gen Stat § 12-7c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-7c - Report on the overall incidence of certain taxes.

 (a) The Commissioner of Revenue Services shall, on or before February 15, 2022, and biennially thereafter, submit to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding, and post on the department's Internet web site a report on the overall incidence of the income tax, sales and excise taxes, the corporation business tax and property tax. The report shall present information on the distribution of the tax burden as follows:(1) For individuals:(A) Income classes, including income distribution expressed for every ten percentage points; and(B) Other appropriate taxpayer characteristics, as determined by said commissioner.(2) For businesses:(A) Business size as established by gross receipts;(B) Legal organization; and(C) Industry by NAICS code.(b) The Commissioner of Revenue Services may enter into a contract with any public or private entity for the purpose of preparing the report required pursuant to subsection (a) of this section.(P.A. 13-247, S. 330; June Sp. Sess. P.A. 15-5, S. 123; May Sp. Sess. P.A. 16-3, S. 192; June Sp. Sess. P.A. 17-2, S. 108; P.A. 19-117, S. 92.)History: P.A. 13-247 effective July 1, 2013; June Sp. Sess. P.A. 15-5 changed deadline for incidence report from December 31, 2014, and biennially thereafter, to February 15, 2017, and biennially thereafter, effective June 30, 2015; May Sp. Sess. P.A. 16-3 amended Subsec. (a) by changing deadline for incidence report from February 15, 2017, and biennially thereafter, to February 15, 2018, and biennially thereafter, and making a technical change, effective June 2, 2016; June Sp. Sess. P.A. 17-2 amended Subsec. (a) by replacing “February 15, 2018” with “February 15, 2020”, effective October 31, 2017; P.A. 19-117 amended Subsec. (a) by replacing “2020” with “2022”, effective June 26, 2019.
CT Gen Stat § 12-8 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-8 - Recording and deposit of funds.

 All funds received by the commissioner shall promptly be recorded with the Comptroller and deposited with the State Treasurer. The commissioner shall make daily deposits with the State Treasurer.(1949 Rev., S. 1685.)See Sec. 4-32 re state revenue accounting requirements.
CT Gen Stat § 12-9 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-9 - Local officials to file statements concerning taxes. Penalty.

 The Secretary of the Office of Policy and Management shall annually cause to be prepared by the tax collector complete statements relating to the mill rate and tax levy during the preceding year, such statements to be made upon printed blanks to be prepared and furnished by the secretary to all such officers at least thirty days before the date prescribed by the secretary for the filing of such statements. Any person who neglects to file a true and correct report in the office of the secretary at the time and in the form required by him or which, in making and filing such report, includes therein any wilful misstatement, shall forfeit one hundred dollars to the state, provided the secretary may waive such forfeiture in accordance with procedures and standards adopted by regulation in accordance with chapter 54.(1949 Rev., S. 1686; P.A. 79-610, S. 2, 47; P.A. 87-115, S. 1, 8; P.A. 97-244, S. 7, 13.)History: Because of effect of P.A. 77-614 “commissioner” referred to commissioner of revenue services rather than tax commissioner as previously, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; P.A. 87-115 increased the forfeiture by any municipal official who fails to file the annual report as required, or includes a wilful misstatement, from $15 to $100 and provided for waiver of forfeiture in accordance with regulations to be adopted, effective May 11, 1987, and applicable to annual reports to be submitted for the assessment list of 1987 and each assessment list thereafter; P.A. 97-244 required tax collector to prepare statements instead of officers and made technical changes, effective July 1, 1997.See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
CT Gen Stat § 12-16 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-16 - Procedure against judge of probate for failure to furnish copies.

 The judge of any court of probate who fails to deliver or to cause to be delivered to the commissioner any certified copy or other document within the time required by statute for the delivery of the same, on application of the commissioner to the superior court of the judicial district wherein such judge of probate resides, or to any judge of the Superior Court when the same is not in session in such judicial district, showing such failure, may be required by such court or such judge to deliver the same within such time as is designated by such court or such judge. On receipt of such application, the court or judge, as the case may be, shall designate a time when and place where a hearing thereon will be had, and shall cite the judge of probate named in such application to appear at the time and place so designated to show cause why he has failed to cause such copy or document to be delivered to the commissioner.(1949 Rev., S. 1694; P.A. 78-280, S. 2, 127.)History: Effect of P.A. 77-614 was to make “commissioner” refer to commissioner of revenue services rather than tax commissioner as previously, effective January 1, 1979; P.A. 78-280 substituted “judicial district” for “county”.
CT Gen Stat § 12-17 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-17 - Inquiries concerning records of probate court.

 At such hearing inquiry may be made concerning all estates in which original or ancillary administration has been taken out in such court of probate, in respect to the following: The number of administrations applied for; the date of each such application; the name and address of each executor, administrator and trustee appointed by such court; the date of filing of the inventory and appraisal of each estate; the appraised value of each such estate; the reason for such failure to furnish any document or information referred to in section 12-16, and the failure of such judge to send to said commissioner any other information required by statute to be so furnished relating to the assessment and collection of any tax due the state.(1949 Rev., S. 1695.)
CT Gen Stat § 12-18 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-18 - Superior court may order compliance with statute.

 Upon finding the allegations of such application to be true, or that such judge of probate has been delinquent with respect to the filing of any record or document relating to any estate required by law to be filed with the Commissioner of Revenue Services, such superior court or judge may issue an order in the nature of a peremptory mandamus requiring such judge of probate to comply with the provisions of the statutes in relation thereto, which provisions shall be particularly mentioned in such order, and shall render judgment against such judge of probate, with costs as in mandamus proceedings. Any judge of probate who fails to comply with any order issued by the authority of the provisions of this section shall be in contempt, and the court or judge issuing the same may punish him therefor as in mandamus proceedings. Any person aggrieved by any order issued on such application shall have the same right to review by the Supreme Court as in case of mandamus proceedings.(1949 Rev., S. 1696; P.A. 77-614, S. 139, 610.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
CT Gen Stat § 12-18a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-18a - Grants to towns for property tax relief based on population.

 In October of each year, the Comptroller shall pay to the one hundred sixty-nine towns of the state, from any funds appropriated for such purpose, a grant for property tax relief, distributed on the basis of the ratio of the population of each town to the population of the state. For the purposes of this section, “population” means the number of persons residing in each town according to the most recent federal decennial census, with patients and inmates of state hospitals, institutions of correction, and other state institutions excluded.(P.A. 78-212, S. 1, 2; P.A. 81-284, S. 2, 3.)History: P.A. 81-284 replaced requirement that the comptroller distribute $6,000,000 to towns for property tax relief each October with provision that any such payments would be made from any funds appropriated for such purpose.See Sec. 8-159a re state grants for urban problems.
CT Gen Stat § 12-18c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-18c - Select payment in lieu of taxes account. Distribution of funds.

 There is established an account to be known as the “select payment in lieu of taxes account” which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Office of Policy and Management for the purposes of making select grants to municipalities and districts for payments in lieu of taxes as provided for in subdivision (1) of subsection (e) of section 12-18b, subparagraphs (B) and (C) of subdivision (2) of subsection (e) of section 12-18b, subdivision (3) of subsection (e) of section 12-18b and for any other purpose expressly provided by law.(P.A. 15-244, S. 184; P.A. 16-146, S. 2; May Sp. Sess. P.A. 16-3, S. 191.)History: P.A. 15-244 effective July 1, 2016; P.A. 16-146 replaced reference to Subsec. (d) of section with reference to Sec. 12-18b(d)(2), effective July 1, 2016; May Sp. Sess. P.A. 16-3 replaced reference to Subsec. (d) of section with reference to Sec. 12-18b(e)(1), replaced reference to Sec. 12-18b(e)(1)(B) and (C) with reference to Sec. 12-18b(e)(2)(B) and (C), and reference to Sec. 12-18b(e)(2) with reference to Sec. 12-18b(e)(3), and added “and for any other purpose expressly provided by law”, effective July 1, 2016.
CT Gen Stat § 12-18d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-18d - Transfers from the General Fund to the Municipal Revenue Sharing Fund.

 During the fiscal year ending June 30, 2017, an amount equal to the appropriation from the Municipal Revenue Sharing Fund to the Office of Policy and Management shall be transferred from the General Fund to the Municipal Revenue Sharing Fund and shall be distributed by said office, during such fiscal year, in accordance with the provisions of sections 4-66l, 4-66p and 12-18b.(May Sp. Sess. P.A. 16-2, S. 46; May Sp. Sess. P.A. 16-3, S. 188; P.A. 17-105, S. 5.)History: May Sp. Sess. P.A. 16-2 effective July 1, 2016; May Sp. Sess. P.A. 16-3 deleted “and each fiscal year thereafter,” and added references to Secs. 4-66l, 4-66p and 12-18b, effective July 1, 2016; P.A. 17-105 made a technical change.
CT Gen Stat § 12-19 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-19 - Grants in lieu of taxes on state-owned property; land taken for flood control.

 Section 12-19 is repealed.(1949 Rev., S. 1697; 1955, S. 1030d, November, 1955, S. N123; 1957, P.A. 523, S. 1; 1959, P.A. 568; 1961, P.A. 499; February, 1965, P.A. 457, S. 1; 1967, P.A. 750, S. 3; 1969, P.A. 766, S. 4.)
CT Gen Stat § 12-19f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-19f - Allocation of payments in lieu of taxes for Torrington courthouse.

 After completion of the courthouse which is to be constructed after May 12, 2004, in the town of Torrington and commencing with the payment in lieu of taxes made under section 12-19a for such courthouse to the town of Torrington for the grand list year the courthouse was completed, such payment shall be divided between the towns of Torrington and Litchfield as follows:(1) For the first year such payments are made until and including the seventh such year, fifty-five per cent of such payment shall be made to the town of Torrington and forty-five per cent of such payment shall be made to the town of Litchfield; and(2) For the eighth such year until and including the fourteenth such year, sixty-five per cent of such payment shall be made to the town of Torrington and thirty-five per cent of such payment shall be made to the town of Litchfield.(May Sp. Sess. P.A. 04-2, S. 31.)History: May Sp. Sess. P.A. 04-2 effective May 12, 2004.
CT Gen Stat § 12-20 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-20 - Grant in lieu of taxes on property in Madison.

 Section 12-20 is repealed.(1949 Rev., S. 1698; 1949, S. 1031d; 1961, P.A. 496; 1969, P.A. 766, S. 4; 768, S. 66.)
CT Gen Stat § 12-20c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-20c - Municipal option to share payments in lieu of taxes with special services district.

 Any municipality may provide to a special services district within such municipality a portion of any payment from the state in lieu of property tax revenues which would have been received except for a tax credit, tax exemption or tax abatement authorized under chapter 203 or 204 if such payment is attributable to property within such district.(P.A. 00-229, S. 2, 7.)History: P.A. 00-229 effective June 1, 2000, and applicable to assessment years commencing on and after October 1, 1998.
CT Gen Stat § 12-20d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-20d - Withholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use.

 (a) A grant in lieu of taxes, payable pursuant to section 12-18b, to a member municipality of The Metropolitan District that fails to pay an amount assessed by said district for sewer use shall be withheld, in whole or in part, as follows: If any amount assessed by said district to such municipality on or after January first of a calendar year and due on or before September first of such year remains unpaid on September first of such year, a withholding of such grant equal to the sum of such unpaid amount, plus the amount due in October of such year and a surcharge equal to five per cent of the sum of such amounts. If, on or by December first of such year, such municipality remits payment for such unpaid assessment amounts, any amount withheld from such grant payment pursuant to this subsection shall be paid to such municipality. If, on or by December first of such year, such municipality fails to remit payment for such unpaid assessment amounts, the Secretary of the Office of Policy and Management shall remit to said district, on behalf of such municipality, an amount equal to such unpaid assessment amounts, and to such municipality, by December thirty-first of such year, an amount equal to the amount withheld from such grant payment pursuant to this subsection. The secretary may retain an amount equal to the five per cent surcharge withheld pursuant to this subsection.(b) Any member municipality of The Metropolitan District that fails to timely pay an amount assessed by said district for sewer use during the current or prior fiscal year shall be ineligible for early disbursement of any grant from the municipal revenue sharing account such municipality may be entitled to pursuant to section 4-66l.(P.A. 17-1, S. 4)History: P.A. 17-1 effective May 16, 2017.
CT Gen Stat § 12-24b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-24b - Inconsistent special acts repealed.

 The provisions of any special act to the extent inconsistent with the provisions of subsection (c) of section 12-41, section 12-58 and subdivision (50) of section 12-81 are repealed.(February, 1965, P.A. 461, S. 11; P.A. 88-364, S. 76, 123; P.A. 99-189, S. 17, 20.)History: P.A. 88-364 made technical change, deleting reference to Sec. 12-24a; P.A. 99-189 changed reference to Subsec. (e) to Subsec. (c) of Sec. 12-41, effective June 23, 1999, and applicable to assessment years of municipalities commencing on or after October 1, 1999.
CT Gen Stat § 12-25 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-25 - Confirmation of amount of unpaid taxes.

 The Secretary of the Office of Policy and Management, upon examination of the accounts, books and other records of any tax collector, shall have authority to request confirmation of the amount of unpaid taxes, from any person whose taxes are shown, by such books, to be unpaid.(1949 Rev., S. 1702; P.A. 79-610, S. 2, 47.)History: Effect of P.A. 77-614 was to make “commissioner” refer to commissioner of revenue services rather than tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner, effective July 1, 1980.See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
CT Gen Stat § 12-26 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-26 - Equalization and adjustment of grand list.

 Section 12-26 is repealed, effective May 24, 1996.(1949 Rev., S. 1703; 1957, P.A. 673, S. 3; P.A. 79-610, S. 2, 47; P.A. 96-114, S. 3, 4.)
CT Gen Stat § 12-27 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-27 - Abstract book and lists.

 Except as otherwise provided by law, the Secretary of the Office of Policy and Management shall approve for all towns and cities the form of printed abstract book to be used by the assessing officials of such municipalities, provided no form of printed abstract shall be approved which does not provide for the inclusion of data concerning real and personal property assessments and exemptions related thereto in a manner which would allow the secretary to comply with the provisions of section 12-120a.(1949 Rev., S. 1704; P.A. 79-610, S. 2, 47; P.A. 93-434, S. 4, 20.)History: Effect of P.A. 77-614 was to make “commissioner” refer to commissioner of revenue services rather than tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner, effective July 1, 1980; P.A. 93-434 provided that the secretary approve rather than prescribe the form and inserted requirement that the form be sufficient to comply with Sec. 12-120a, effective June 30, 1993.See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.See Sec. 12-131 re special forms for assessment lists, abstract books and rate bills.Lists defective as to part of property only. 23 C. 148. List “same as last year” considered. 76 C. 169. List need not state value. Id., 172. Listing property of wife in name of husband under former law. Id., 697.