reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-739 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-739 - Credit of overpayments.

 (a)(1) The commissioner, within the applicable period of limitations may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by this state on the person who made the overpayment, and the balance shall be refunded by the Treasurer out of the proceeds of the tax retained by him for such general purposes.(2) For purposes of subsection (a) of this section, any taxes for general or special purposes levied by a municipality, any taxes imposed under chapter 223 and payable to such municipality, any fines, penalties, costs or fees payable to such municipality for the violation of any lawful regulation or ordinance in furtherance of any general powers as enumerated in section 7-148, or any charge payable to such municipality for connection with or for the use of a waterworks or sewerage system shall be treated as if they were taxes due to the state, where, pursuant to section 12-2, an agreement exists between the commissioner and the governing authority of such municipality providing for the collection by the commissioner, on behalf of such municipality, of such taxes, fines, penalties, costs or fees, or charges, provided such taxes, fines, penalties, costs or fees, or charges are (A) unpaid and a period in excess of thirty days has elapsed following the date on which they were due and (B) not the subject of a timely filed administrative appeal or of a timely filed appeal pending before any court of competent jurisdiction.(b) If the amount allowable as a credit for tax withheld from the taxpayer exceeds the tax to which the credit relates, the excess shall be considered as overpayment.(c) If there has been an overpayment of tax required to be deducted and withheld under section 12-705, refund shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld by the employer.(d) The commissioner may prescribe regulations providing for the crediting against the estimated income tax for any taxable year of the amount determined to be an overpayment of the income tax for a preceding taxable year.(June Sp. Sess. P.A. 91-3, S. 90, 168; P.A. 97-309, S. 17, 23; 97-322, S. 7, 9.)History: June Sp. Sess. P.A. 91-3, S. 90, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991; P.A. 97-309 amended Subsec. (a) to designate existing Subsec. as Subdiv. (1) and added new Subdiv. (2) re treatment of municipal taxes as taxes due state if agreement entered into under Sec. 12-2, effective July 1, 1997; P.A. 97-322 revised effective date of P.A. 97-309 to specify applicability to income years commencing on and after July 1, 1997.
CT Gen Stat § 12-741 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-741 - Rules and rulings in lieu of regulations.

 Notwithstanding the provisions of chapter 54 and this chapter, the Commissioner of Revenue Services may, in any instance in which, in accordance with said chapter 54 or this chapter, he may or is required to adopt regulations, adopt rules and issue rulings in lieu of such regulations for the purposes of this chapter on a temporary basis, which shall have the force and effect of regulations, until such regulations are adopted and approved. On or before January 1, 1994, the commissioner shall submit such regulations to the legislative regulation review committee in accordance with the provisions of chapter 54 to implement the provisions of this chapter.(June Sp. Sess. P.A. 91-3, S. 92, 168; P.A. 93-361, S. 9; May 25 Sp. Sess. P.A. 94-1, S. 111, 130.)History: June Sp. Sess. P.A. 91-3, S. 92, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991; P.A. 93-361 amended section by requiring commissioner to submit regulations implementing the income tax by January 1, 1994 (Revisor's note: The word “regulations” was inserted editorially by the Revisors to correct an obvious clerical error); May 25 Sp. Sess. P.A. 94-2 made technical change, effective July 1, 1994.
CT Gen Stat § 12-743a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-743a - Contributions from refunds to the Military Relief Fund.

 (a) Any taxpayer filing a return under this chapter for taxable years commencing on or after January 1, 2005, may contribute all or part of a refund under this chapter to the Military Relief Fund established in section 27-100a, by indicating on the tax return the amount to be contributed to the fund.(b) A contribution or designation made pursuant to this section shall be irrevocable upon the filing of the return. A taxpayer making a contribution or designation pursuant to this subsection shall so indicate on the tax return in a manner provided for by the Commissioner of Revenue Services.(c) A contribution of all or part of a refund shall be made in the full amount indicated if the refund found due the taxpayer upon the initial processing of the return, and after any deductions required by this chapter, is greater than or equal to the indicated contribution. If the refund due, as determined upon initial processing, and after any deductions required by this chapter, is less than the indicated contribution, the contribution shall be made in the full amount of the refund. The Commissioner of Revenue Services shall subtract the amount of any contribution of all or part of a refund from the amount of the refund initially found due the taxpayer and shall certify (1) the amount of the refund initially found due the taxpayer, (2) the amount of any such contribution, and (3) the amount of the difference to the Secretary of the Office of Policy and Management and the State Treasurer for payment to the taxpayer in accordance with this chapter. For the purposes of any subsequent determination of the taxpayer's net tax payment, such contribution shall be considered a part of the refund paid to the taxpayer.(d) The Commissioner of Revenue Services, after notification of and approval by the Secretary of the Office of Policy and Management, may deduct and retain from the moneys collected under subsections (a) to (c), inclusive, of this section an amount equal to the costs of administering this section, but in any fiscal year beginning on or after July 1, 2006, not to exceed four per cent of such moneys collected in such fiscal year. The Commissioner of Revenue Services shall deposit the remaining moneys collected in the Military Relief Fund.(June Sp. Sess. P.A. 05-3, S. 11; P.A. 13-107, S. 2.)History: June Sp. Sess. P.A. 05-3 effective July 1, 2005, and applicable to taxable years commencing on or after January 1, 2005; P.A. 13-107 amended Subsecs. (a) and (d) to change “Military Family Relief Fund” to “Military Relief Fund”, effective July 1, 2013.
CT Gen Stat § 12-744 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-744 - Amount required to be shown on a form when item is other than a whole-dollar amount.

 (a) The commissioner shall allow any taxpayer, at his option, to provide with respect to any amount required to be shown on a form prescribed for any return, statement or other document required under the provisions of this chapter that if such amount of such item is other than a whole-dollar amount, either (1) the fractional part of a dollar shall be disregarded; or (2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount shall be increased by one dollar.(b) The provisions of subsection (a) of this section shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.(P.A. 93-74, S. 49, 67.)History: P.A. 93-74 effective May 19, 1993, and applicable to taxable years commencing on and after January 1, 1993.
CT Gen Stat § 12-745 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-745 - Order of credits.

 (a) Whenever a taxpayer is eligible to claim more than one income tax credit under this chapter, the credits shall be claimed for the taxable year in the following order: (1) Any credit under section 12-703; (2) any credit under section 12-704; (3) any credit under subsection (e) of section 12-700a; (4) any other credit that may not be carried forward to a succeeding taxable year or years, in the order in which the taxpayer may receive the maximum benefit; (5) any credit that may be carried forward to a succeeding taxable year or years with any credit carry-forward that will expire first being claimed before any credit carry-forward that will expire later or will not expire at all or if the credit carry-forwards will expire at the same time, in the order in which the taxpayer may receive the maximum benefit.(b) In no event shall any credit be claimed more than once.(P.A. 96-221, S. 18, 25.)History: P.A. 96-221 effective July 1, 1996.
CT Gen Stat § 12-746 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-746 - Rebate.

 (a) Any taxpayer subject to tax pursuant to this chapter who files a Connecticut income tax return for the taxable year commencing January 1, 1997, on or before May 1, 1998, or, for a taxpayer who has been granted an extension to file such return, October 16, 1998, and has paid property tax, which first became due and was paid in such income year, to a Connecticut political subdivision on the taxpayer's primary residence or motor vehicle, shall be entitled to a rebate in accordance with the following schedule:(1) For any person who files a return under the federal income tax for such taxable year as an unmarried individual or as a married individual filing separately, an amount equal to the lesser of the taxpayer's income tax liability as shown on such return or seventy-five dollars, but in no case less than fifty dollars;(2) For any person who files a return under the federal income tax for such taxable year as a head of household, an amount equal to the lesser of the taxpayer's income tax liability as shown on such return or one hundred twenty dollars, but in no case less than fifty dollars;(3) For any husband and wife who file a return under the federal income tax for such taxable year as married individuals filing jointly or a person who files a return under the federal income tax as a surviving spouse, an amount equal to the lesser of the taxpayer's income tax liability as shown on such return or one hundred fifty dollars, but in no case less than fifty dollars.(b) This section shall not apply to trusts and estates.(c) Amounts rebated pursuant to this section shall be subject to the provisions for set-off as provided in sections 12-739 and 12-742.(d) As used in this section, “income tax liability as shown on such return” means the liability after application of the credit for property taxes allowed and taken on such return pursuant to section 12-704c, as corrected for mathematical error by the Commissioner of Revenue Services on the original return filed by such taxpayer.(e) Amounts rebated pursuant to this section shall not be considered income for purposes of sections 8-119l, 8-345, 12-170d, 12-170aa, 17b-550, 47-88d and 47-287.(f) The Commissioner of Revenue Services shall notify the State Comptroller of the amount of the rebates pursuant to this section, and the State Comptroller shall draw an order on the State Treasurer in the amount thereof for payment to the taxpayer. For taxpayers who have filed a Connecticut income tax return for the taxable year commencing January 1, 1997, on or before May 1, 1998, such rebates shall be issued no later than July 31, 1998. All remaining rebates shall be issued no later than December 15, 1998.(P.A. 98-110, S. 2, 3, 27; P.A. 13-234, S. 89.)History: P.A. 98-110 effective May 19, 1998; P.A. 13-234 amended Subsec. (e) to delete reference to Sec. 17b-490, effective January 1, 2014.
CT Gen Stat § 12-790b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-790b - Written disclosure by tax preparer prior to providing tax preparation services.

 Prior to providing tax preparation services, a tax preparer shall provide to any person requesting such services a written disclosure that includes:(1) The tax preparer's name, principal business address and primary business telephone number;(2) An estimate of the total charge for completion of all requested tax preparation services; and(3) A warranty that the tax preparer shall, by encryption or other means, provide for the secure storage and transmission of a taxpayer's personal and tax record information.(P.A. 17-147, S. 17.)History: P.A. 17-147 effective October 1, 2018.
CT Gen Stat § 12-790c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-790c - Denial, suspension or revocation of permit. Hearing.

 (a)(1) No tax preparer or facilitator shall do or commit any of the following acts or omissions, and the commissioner may deny the issuance of an initial or a renewal permit and may suspend or revoke any such permit for the following acts or omissions or for a violation of any provision of section 12-790a or 12-790b:(A) Engage in a criminal act resulting in conviction of the tax preparer or facilitator or in unprofessional conduct resulting in final disciplinary action by the federal government, any state or jurisdiction of the United States, any other governmental agency or a professional licensing board or similar entity, provided such act or conduct is substantially related to qualification as a tax preparer or facilitator;(B) Procure or attempt to procure a permit under section 12-790a by material misrepresentation or fraud; or(C) Violate, attempt to violate or assist in or abet the violation of any provision of section 12-790a or 12-790b.(2) The commissioner may discipline a tax preparer or facilitator by (A) issuing a written warning, (B) suspending the tax preparer's or facilitator's permit for a period not to exceed one year, or (C) revoking such permit.(b) (1) The commissioner may issue a written order notifying a tax preparer or facilitator of the suspension or revocation of such tax preparer's or facilitator's permit for good cause shown. Such notice shall include the right of the tax preparer or facilitator to request, in writing, a hearing before the commissioner, provided such request is received by the commissioner not later than thirty days after the date of such notice.(2) If a hearing is timely requested, the commissioner shall, not later than thirty days after the receipt of the request, convene such hearing as a contested case in accordance with the provisions of chapter 54. Not later than sixty days after the receipt of the request, the commissioner shall issue a final decision vacating, modifying or affirming the commissioner's order. Any person aggrieved by such final decision may appeal such decision in accordance with the provisions of section 4-183.(c) Nothing in sections 12-790 to 12-790c, inclusive, shall be construed to prevent the state from pursuing any other remedy available under law for actions taken by a tax preparer or facilitator.(P.A. 17-147, S. 18; P.A. 18-26, S. 28.)History: P.A. 17-147 effective October 1, 2018; P.A. 18-26 amended Subsec. (a)(1) to replace “sections 12-790a and 12-790b” with “section 12-790a or 12-790b”.
CT Gen Stat § 12-800 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229a - Connecticut Lottery Corporation|Section 12-800 - Short title: Connecticut Lottery Corporation Act.

 Sections 12-563a and 12-800 to 12-818, inclusive, may be cited as the “Connecticut Lottery Corporation Act”.(P.A. 96-212, S. 1, 32.)History: P.A. 96-212 effective July 1, 1996.
CT Gen Stat § 12-801 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229a - Connecticut Lottery Corporation|Section 12-801 - Definitions.

 As used in section 12-563a and sections 12-800 to 12-818, inclusive, the following terms shall have the following meanings unless the context clearly indicates another meaning:(1) “Board” or “board of directors” means the board of directors of the corporation;(2) “Corporation” means the Connecticut Lottery Corporation as created under section 12-802;(3) “Division” means the former Division of Special Revenue in the Department of Revenue Services;(4) “Lottery” means (A) the Connecticut state lottery conducted prior to the transfer authorized under section 12-808 by the Division of Special Revenue, (B) after such transfer, the Connecticut state lottery conducted by the corporation pursuant to sections 12-563a and 12-800 to 12-818, inclusive, (C) the state lottery referred to in subsection (a) of section 53-278g, and (D) keno conducted by the corporation pursuant to section 12-806c;(5) “Keno” means a lottery game in which a subset of numbers are drawn from a larger field of numbers by a central computer system using an approved random number generator, wheel system device or other drawing device. “Keno” does not include a game operated on a video facsimile machine;(6) “Lottery fund” means a fund or funds established by, and under the management and control of, the corporation, into which all lottery revenues of the corporation are deposited, from which all payments and expenses of the corporation are paid and from which transfers to the General Fund or the Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund, established in section 10-183vv, are made pursuant to section 12-812; and(7) “Operating revenue” means total revenue received from lottery sales less all cancelled sales and amounts paid as prizes but before payment or provision for payment of any other expenses.(P.A. 96-212, S. 2, 32; P.A. 11-51, S. 196; P.A. 13-184, S. 84; P.A. 14-47, S. 52; P.A. 15-244, S. 103; P.A. 19-117, S. 83.)History: P.A. 96-212 effective July 1, 1996; P.A. 11-51 added new Subdiv. (3) defining “division” and redesignated existing Subdivs. (3) to (5) as Subdivs. (4) to (6), effective July 1, 2011; P.A. 13-184 redefined “lottery” to include keno in Subdiv. (4), added definitions of “keno” in new Subdiv. (5) and “playslip” in Subdiv. (8) and redesignated existing Subdivs. (5) and (6) as Subdivs. (6) and (7), effective June 18, 2013; P.A. 14-47 deleted Subpara. (D) re keno in Subdiv. (4), deleted former Subdivs. (5) and (8) re definitions of “keno” and “playslip” and redesignated existing Subdivs. (6) and (7) as Subdivs. (5) and (6), effective May 29, 2014; P.A. 15-244 redefined “lottery” in Subdiv. (4) to include keno conducted pursuant to Sec. 12-806c, added new Subdiv. (5) defining “keno”, redesignated existing Subdivs. (5) and (6) as Subdivs. (6) and (7), and made technical changes, effective July 1, 2015; P.A. 19-117 redefined “Lottery fund” in Subdiv. (6), effective June 26, 2019.
CT Gen Stat § 12-802a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229a - Connecticut Lottery Corporation|Section 12-802a - Employee licenses.

 No person shall be employed by the Connecticut Lottery Corporation until such person has obtained an occupational license issued by the Commissioner of Consumer Protection in accordance with regulations adopted under section 12-568a.(P.A. 97-277, S. 4, 13; P.A. 11-51, S. 182.)History: P.A. 97-277 effective June 26, 1997; pursuant to P.A. 11-51, “executive director of the Division of Special Revenue” was changed editorially by the Revisors to “Commissioner of Consumer Protection”, effective July 1, 2011.
CT Gen Stat § 12-802b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229a - Connecticut Lottery Corporation|Section 12-802b - Information required for licensing. Criminal history records checks. Licensing and regulation of employees.

 Section 12-802b is repealed, effective July 1, 2005.(P.A. 97-277, S. 5, 13; P.A. 01-175, S. 7, 32; June Sp. Sess. P.A. 05-3, S. 117.)
CT Gen Stat § 12-803 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229a - Connecticut Lottery Corporation|Section 12-803 - Perpetual succession. Termination.

 The corporation shall have perpetual succession. Such succession shall continue until the existence of the corporation is terminated by law, provided no such termination shall affect any outstanding contractual obligation of the corporation and the state shall succeed to the obligations of the corporation under any such contract. Upon termination of the corporation, its rights and properties shall pass to and be vested in the state.(P.A. 96-212, S. 4, 32.)History: P.A. 96-212 effective July 1, 1996.
CT Gen Stat § 12-804 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229a - Connecticut Lottery Corporation|Section 12-804 - Board of directors.

 (a) The powers of the corporation shall be vested in and exercised by the board of directors. Notwithstanding subsection (a) of section 1-121, until the appointment of five directors, a majority of the ex-officio directors then in office or their deputy or member of their staff designated to represent them as a member may take such action, including, without limitation, the adoption of interim bylaws, and approval of the transfer of lottery operations contemplated under section 12-808, as is necessary to organize the corporation. From and after the five or more directors, including ex-officio directors, have been seated a majority of the directors of the board then seated shall constitute a quorum. The affirmative vote of a majority of the directors present at a meeting of the board at which a quorum is present shall be necessary and sufficient for any action taken by the board. No vacancy in the membership of the board shall impair the right of a quorum to exercise all the rights and perform all the duties of the board. Any action taken by the board may be authorized by resolution at any regular or special meeting and shall take effect immediately unless otherwise provided in the resolution. Following the initial seating of five or more directors, the board shall have the power, from time to time, to ratify, adopt, amend and repeal bylaws for the conduct of its affairs. Notice of any regular meeting shall be given to directors as set forth in the bylaws of the corporation.(b) The board may delegate to three or more of the directors powers and duties as it deems proper. The board shall establish such committees, subcommittees or other entities as it deems necessary to further the purposes of the corporation including, but not limited to, an executive committee and a finance committee.(P.A. 96-212, S. 5, 32.)History: P.A. 96-212 effective June 4, 1996.