reglab/statecodes huggingface dataset:
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 190 - Public Libraries › Section 11-34. - Report by trustees.

The board of trustees shall make, on or before the second Monday of June, an annual report to the city council for the year ending the first of June, stating the various sums of money received from the library fund and other sources and how such moneys have been expended; the number of books and periodicals on hand; the number added, by purchase, gift or otherwise, during the year; the number lost or missing; the number of visitors attending; the number of books loaned and the general character of such books, and such other statistics, information and suggestions as it deems of general interest. All such portions of such report as relate to the receipt and expenditure of money, as well as the number of books on hand, books lost or missing and books purchased, shall be verified by affidavit.
(1949 Rev., S. 1672; P.A. 07-227, S. 15.)
History: P.A. 07-227 replaced board of directors with board of trustees, effective July 1, 2007.
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 190 - Public Libraries › Section 11-35. - Penalties for injuries.

The city council of such city may pass ordinances imposing suitable penalties for damaging the grounds or other property of such library and for damaging or failing to return any book belonging to such library. Each library director or board of trustees, having charge or control of such library or property, shall post in one or more conspicuous places connected therewith a printed copy of this section.
(1949 Rev., S. 1673; P.A. 07-227, S. 23.)
History: P.A. 07-227 replaced board of directors with board of trustees and librarian with library director, effective July 1, 2007.
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 190 - Public Libraries › Section 11-37. - Trustees' compensation.

No trustee of any free public library and reading room, established under the provisions of this chapter in any town, city, borough, school district or fire district, shall receive any compensation for any services rendered as such trustee.
(1949 Rev., S. 1675; P.A. 07-227, S. 16.)
History: P.A. 07-227 replaced director with trustee, effective July 1, 2007.
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 191 - Interstate Library Compact › Section 11-39. - Municipal participation.

No town, city, borough or other political subdivision of this state shall be party to a library agreement which provides for the construction or maintenance of a library pursuant to article III, subdivision (c-7) of the compact, or pledge its credit in support of such a library, or contribute to the capital financing thereof, except after compliance with any laws applicable to such towns, cities, boroughs or political subdivisions relating to or governing capital outlays and the pledging of credit.
(1967, P.A. 278, S. 2.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 191 - Interstate Library Compact › Section 11-41. - State aid for interstate library districts.

An interstate library district lying partly within this state may claim and be entitled to receive state aid in support of any of its functions to the same extent and in the same manner as such functions are eligible for support when carried on by entities wholly within this state. For the purposes of computing and apportioning state aid to interstate library districts hereinafter to be created, this state will consider that portion of the area which lies within this state as an independent entity for the performance of the aided function or functions and compute and apportion the aid accordingly. Subject to any applicable laws of this state, such a district also may apply for and be entitled to receive any federal aid for which it may be eligible.
(1967, P.A. 278, S. 4.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 191 - Interstate Library Compact › Section 11-42. - Compact administrator.

The Connecticut State Librarian shall be the compact administrator pursuant to article X of the compact.
(1967, P.A. 278, S. 5; P.A. 91-104, S. 2, 3.)
History: P.A. 91-104 deleted reference to associate state librarian serving as deputy compact administrator.
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-80. - Definitions.

As used in this section and sections 11-81 to 11-89, inclusive:
(1) “Museum” means any nonprofit or public institution that is organized for educational, scientific, historic or aesthetic purposes, and which owns, borrows, cares for, studies, archives or exhibits property. Museums may include, but not be limited to, historical societies, parks, historic sites and monuments, archives and libraries;
(2) “Property” means any tangible object in the possession of and under a museum's care that has intrinsic educational, scientific, historical, artistic, aesthetic or cultural value;
(3) “Loan” means a deposit with a museum that (A) title to the property is not transferred to the museum, (B) the loan agreement for such deposit does not include a provision that the museum acquire title at some time after such deposit is made, or (C) the loan agreement for such deposit includes an option for the museum to acquire title at some time after such deposit is made;
(4) “Lender” means a person whose name appears on the records of a museum as the person legally entitled to, or claiming to be legally entitled to, property held by the museum or, if such person is deceased, the legal heirs of such person.
(P.A. 12-171, S. 1.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-81. - When property on loan deemed donated to museum. Termination of loan of property. Notice of change in ownership information. Notice of laws governing property loaned to museums.

(a) Any property on loan to a museum that is subject to a loan agreement shall be deemed to be donated to the museum if (1) no claim of ownership is made or action filed to recover such property by the owner after termination or expiration of the loan, and (2) the museum has given notice, in accordance with the provisions of section 11-84, and no claim of ownership is made or action to recover such property is filed on or before sixty days after the publication of the second notice.
(b) A museum may terminate a loan of property for any property that was loaned to the museum for an indefinite term if the property has been in the possession of the museum for at least five years. Any property on loan to a museum and whose loan agreement indicates that such property is on permanent loan to the museum shall be considered loaned for an indefinite term for purposes of this subsection. The property for any loan of property that has been terminated pursuant to this subsection shall be deemed donated to the museum.
(c) A museum may terminate a loan of property for any property that was loaned to the museum for a specified term after the expiration of such specified term, provided the museum provides notice of such termination in accordance with the provisions of section 11-84. The property for any loan of property that has been terminated pursuant to this subsection shall be deemed donated to the museum.
(d) The owner of property loaned to a museum shall provide such museum with written notice of (1) any change of the address of such owner, (2) the designated agent of such owner, (3) the address of such designated agent, and (4) the name and address of any new owner of such property if there is a change in the ownership of such property loaned to the museum.
(e) A museum accepting a loan of property shall provide the owner of such property a written copy of the provisions of sections 11-80 to 11-89, inclusive.
(P.A. 12-171, S. 2.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-82. - Abandoned property.

Any property in the possession of a museum that is not subject to a loan agreement shall be deemed to be abandoned if (1) such property is unclaimed and has been in the possession of the museum as unclaimed property for at least five years, and (2) the museum has given notice, in accordance with the provisions of section 11-84, and no claim of ownership is made or action to recover such property is filed on or before sixty days after the publication of the second notice. Any abandoned property in the possession of a museum shall become the property of such museum.
(P.A. 12-171, S. 3.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-83. - Maintenance of records of property in possession of museum.

Each museum shall maintain a record, in accordance with the regulations adopted by the State Librarian pursuant to section 11-89, of all property on loan to the museum, including the name and address of the lender, if known, and the dates that such property is to be on loan to the museum and a copy of the loan agreement for such property. The museum shall provide a copy of such record and the loan agreement to the lender of property at the time that such lender makes the loan of property to the museum. If a museum is notified of a change in ownership of any property on loan to the museum, the museum shall create a new record for such property and update the existing loan agreement and shall provide a written copy of such new record and such updated loan agreement to the new owner of such property. If a museum becomes the owner of any property on loan to the museum, the museum shall maintain a record of such ownership in accordance with the regulations adopted by the State Librarian pursuant to section 11-89.
(P.A. 12-171, S. 4.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-84. - Notice that property on loan to museum may be deemed donated or abandoned.

(a) Prior to a museum (1) accepting donated property pursuant to section 11-81, or (2) taking ownership of abandoned property pursuant to section 11-82, the museum shall make a reasonable good faith effort to find the address of the lender and provide notice that the museum may become the owner of such property. Such notice shall be sent by certified mail, return receipt requested, to the address of the lender on record with the museum.
(b) If the museum does not have an address on record for the lender of the property, or the museum does not receive written proof of receipt of the mailed notice after thirty days after the date such notice was mailed, the museum shall publish a notice, at least once each week for two consecutive weeks, in a newspaper of general circulation in the town in which the museum is located and the town of the lender on record with the museum, if available. Such published notice shall contain: (1) A brief and general description of the unclaimed property, (2) the name and address of the lender on record with the museum, (3) a request that all persons who may have any knowledge of the whereabouts of the lender provide written notice to the museum, and (4) a statement that if no claim of ownership is made or action to recover such property is filed on or before sixty days after publication of the second notice, the property shall be deemed donated or abandoned and shall become the property of the museum.
(c) For purposes of this section, if the loan of property was made to a branch of a museum, the museum shall be considered to be located in the town in which such branch is located. Otherwise the museum is located in the town in which it has its principal place of business.
(P.A. 12-171, S. 5.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-85. - Claim of ownership. Title to donated or abandoned property to vest in museum. Acquisition of title.

(a) If a museum receives a written claim of ownership for any property for which notice of donation or abandonment was made, pursuant to section 11-84, from the lender, or the designated agent of the lender, the museum shall return such property to the lender or carry out the disposition of such property as the lender requests not later than sixty days after receipt of such written claim of ownership. The lender shall advise the museum in writing as to the disposition of such property or how such property is to be returned to the lender. Any costs incurred as a result of returning such property or the disposition of such property shall be the responsibility of the lender unless the lender and the museum have mutually agreed to alternate arrangements.
(b) If a museum receives a written claim of ownership for any property for which notice of donation or abandonment was made, pursuant to section 11-84, from a person other than the lender on record with the museum, the museum shall, not later than sixty days after receipt of such written claim of ownership, determine if such ownership claim is valid. A claimant shall submit proof of ownership to the museum with such written claim of ownership. If more than one person submits a written claim of ownership, the museum may delay its determination of ownership until the competing claims are resolved by agreement or legal action. If the museum determines that such written claim of ownership is valid or if the competing claims are resolved by agreement or judicial action, the museum shall return the property to the claimant submitting the valid claim of ownership or dispose of the property as such valid claimant requests. Any costs incurred as a result of returning such property or the disposition of such property shall be the responsibility of the valid claimant unless such valid claimant and the museum have mutually agreed to alternate arrangements.
(c) If no written claim of ownership is presented to the museum on or before sixty days after the publication of the second notice, such property shall be deemed donated or abandoned and title to the property shall vest in the museum. If a valid claim of ownership for such property is made after title to such property has vested in the museum under this subsection and the museum holds title to such property, then the museum shall return such property to the owner of such property and the title of such property shall revert back to such owner.
(d) Any person who purchases or otherwise acquires property from a museum that obtained such property by donation or abandonment pursuant to this section and sections 11-81 and 11-82 shall acquire good title to such property.
(P.A. 12-171, S. 6.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-86. - Conservation and protective measures applied to property on loan. Liens. Immunity from liability.

(a) A museum may apply conservation or protective measures to any property on loan to the museum without the permission of the lender or formal notice to the lender, unless the written loan agreement for such property provides otherwise, if (1) action is required to (A) protect such property or other property in the possession of the museum, or (B) protect the health and safety of the public or museum staff because such property is a hazard, and (2) (A) the museum is unable to contact the lender at the address on record for the lender within three days before the time the museum determines action is necessary, or (B) the lender does not (i) respond or agree to the conservation or protective measures recommended by the museum, and (ii) terminate the loan and take possession of such property on or before the third day that the museum contacts such lender.
(b) If a museum applies conservation or protective measures to any property on loan to the museum under this section, or with the agreement of the lender, unless the written loan agreement for such property provides otherwise, the museum shall acquire a lien on such property in an amount equal to the costs incurred by the museum for such conservation or protective measures taken.
(c) The museum shall not be liable for injury to or loss of any property that was on loan to the museum and for which conservation or protective measures were taken under this section, if the museum (1) had a reasonable belief at the time the conservation or protective measures were taken that such measures were necessary to protect such property or other property in the possession of the museum, or that such property was a hazard to the health and safety of the public or museum staff, and (2) exercised reasonable care in the choice and application of such conservation and protective measures.
(P.A. 12-171, S. 7.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-87. - Applicability to property in the possession of a museum pursuant to the Native American Graves Protection and Repatriation Act.

The provisions of sections 11-80 to 11-89, inclusive, shall not apply to any property in the possession of a museum pursuant to the Native American Graves Protection and Repatriation Act, P.L. 101-601.
(P.A. 12-171, S. 8.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-88. - Rights and obligations of lenders, claimants and museums identified in loan agreements. Other means of establishing or perfecting title to property available to museums.

(a) Nothing in sections 11-80 to 11-89, inclusive, shall be construed to abrogate the rights and obligations of a lender, claimant or museum identified in a written loan agreement.
(b) The provisions of sections 11-80 to 11-89, inclusive, shall not preclude a museum from availing itself of any other means of establishing or perfecting title to property in the possession of the museum.
(P.A. 12-171, S. 9.)
2023 Connecticut General Statutes › Title 11 - Libraries and Museums › Chapter 194 - Museums › Section 11-89. - Regulations.

The State Librarian shall adopt regulations, in accordance with the provisions of chapter 54, to (1) prescribe the form of written notification to persons loaning property pursuant to section 11-81, and (2) establish the procedures for recording and maintaining records of property on loan to a museum pursuant to section 11-83.
(P.A. 12-171, S. 10; P.A. 13-31, S. 28.)
History: P.A. 13-31 made a technical change, effective May 28, 2013.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-1. - Definitions.

The following words, as used in this title and in all other statutes relating to the assessment and collection of taxes, except when otherwise indicated by the context, shall be defined as follows: “Commissioner” or “Commissioner of Revenue Services” means the Commissioner of Revenue Services or his authorized agent; “company” means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality; “person” means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian.
(1949 Rev., S. 1678; P.A. 77-614, S. 139, 610; P.A. 95-79, S. 22, 189; P.A. 97-243, S. 1, 67.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 95-79 redefined “company” and “person” to include limited liability companies, effective May 31, 1995; P.A. 97-243 added provision that any reference to commissioner or Commissioner of Revenue Services in title 12 and certain other tax statutes includes his authorized agent, effective June 24, 1997.
See Secs. 12-1c and 12-1d re transfer of certain functions, powers and duties under this chapter and chapters 203, 204 and 204a to the Secretary of the Office of Policy and Management.
Cited. 29 CA 97.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-1a. - Department of Revenue Services. Commissioner. Successor department to state Tax Department.

(a) There shall be a Department of Revenue Services. The department shall be under the direction of the Commissioner of Revenue Services, who shall be appointed by the Governor in accordance with the provisions of sections 4-5, 4-6, 4-7, 4-8, with the powers and duties therein prescribed.
(b) The Department of Revenue Services shall constitute a successor department to the state Tax Department in accordance with the provisions of section 4-38d and section 4-39.
(P.A. 77-614, S. 138, 610.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-1b. - Terms “Tax Commissioner”, “state Tax Commissioner”, “Tax Department”, and “state Tax Department” deemed to mean Commissioner or Department of Revenue Services. Excepted chapters.

(a) Whenever the term “Tax Commissioner” or “state Tax Commissioner” occurs or is referred to in the general statutes, except in chapters 111 and 112, it shall be deemed to mean or refer to the Commissioner of Revenue Services.
(b) Whenever the term “Tax Department” or “state Tax Department” occurs or is referred to in the general statutes, except in chapters 111 and 112, it shall be deemed to mean or refer to the Department of Revenue Services.
(P.A. 77-614, S. 139, 610.)
Cited. 184 C. 102.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-1c. - Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.

(a) In accordance with the provisions of section 4-38d, all functions, powers and duties of the Commissioner of Revenue Services under this chapter which are related to (1) municipal finance, (2) assessment or taxation of property and (3) state grants to municipalities are transferred to the Secretary of the Office of Policy and Management, and wherever the words “Commissioner of Revenue Services” or “commissioner” are used in said chapter in relation to any such functions, powers or duties, the words “Secretary of the Office of Policy and Management” or “secretary”, whichever is appropriate, are substituted in lieu thereof.
(b) The Office of Policy and Management shall constitute a successor department to the Department of Revenue Services, in accordance with the provisions of sections 4-38d and 4-39, with respect to all functions, powers and duties of the Department of Revenue Services under this chapter which are related to (1) municipal finance, (2) assessment or taxation of property and (3) state grants to municipalities.
(P.A. 79-610, S. 2, 47.)
History: (Revisor's note: In 2003 references in Subsecs. (a) and (b) to “chapter 201” and “said chapter 201”, respectively, were changed editorially by the Revisors to “this chapter”).
See chapter 50 re Office of Policy and Management.
Cited. 204 C. 336.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-1d. - Transfer 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.

(a) In accordance with the provisions of section 4-38d, all functions, powers and duties of the Commissioner of Revenue Services under chapters 203, 204 and 204a are transferred to the Secretary of the Office of Policy and Management, and wherever the words “Commissioner of Revenue Services” or “commissioner” are used in said chapters, the words “Secretary of the Office of Policy and Management” or “secretary”, whichever is appropriate, are substituted in lieu thereof.
(b) The Office of Policy and Management shall constitute a successor department to the Department of Revenue Services, in accordance with the provisions of sections 4-38d and 4-39, with respect to all functions, powers and duties of the Department of Revenue Services under said chapters 203, 204 and 204a.
(P.A. 79-610, S. 3, 47.)
See chapter 50 re Office of Policy and Management.
See chapter 203 re property tax assessment.
See chapter 204 re local levy and collection of taxes.
See chapter 204a re property tax relief for elderly homeowners and renters and persons with permanent total disability.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-2a. - Municipal assessment section within Office of Policy and Management. Board of assessment advisors.

Section 12-2a is repealed.
(P.A. 74-275, S. 1; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 2, 47; P.A. 84-488, S. 1, 2; P.A. 91-343, S. 9, 11.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-2c. - Certification of revaluation companies.

As used in this section, “revaluation company” means any person, firm, association, corporation, limited liability company or other entity, other than a municipal assessor or assistant assessor, which performs property valuations for a municipality for assessment purposes. On and after June 25, 1991, no revaluation company shall perform any valuation for a municipality for assessment purposes unless such company is certified by the Secretary of the Office of Policy and Management. Such certification shall be renewed every five years.
(P.A. 74-275, S. 3; P.A. 91-343, S. 5, 11; P.A. 95-79, S. 23, 189; P.A. 14-122, S. 86.)
History: P.A. 91-343 substituted “secretary of the office of policy and management” for “board of assessment advisors” as authority empowered to certify revaluation companies; P.A. 95-79 redefined “revaluation company” to include a limited liability company, effective May 31, 1995; P.A. 14-122 made a technical change.
Application of statute to board of tax review and its employees discussed. 184 C. 326. Cited. 195 C. 48.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-2d. - Compromises.

The Commissioner of Revenue Services or his authorized agent may compromise any controversy arising from the application or enforcement of any general statute over which said commissioner has authority. An offer of compromise may be made or entertained if it is based upon doubt as to the taxpayer's liability for the amount in controversy, or doubt as to the collectibility of such amount.
(P.A. 96-221, S. 11, 25.)
History: P.A. 96-221 effective June 4, 1996.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-2e. - Closing agreements.

(a) The Commissioner of Revenue Services may enter into an agreement, in writing, with any person relating to the liability of such person, or of the person or estate for whom such person acts, in respect of any tax payable to said commissioner for any taxable period.
(b) Such agreement shall be final and conclusive and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact, (1) the case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, employee or agent of the state of Connecticut, and (2) in any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.
(P.A. 96-221, S. 12, 25.)
History: P.A. 96-221 effective June 4, 1996.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-2f. - Service of notice by the commissioner.

Unless otherwise required by the general statutes, service of any notice provided by the Commissioner of Revenue Services may be made by first class mail and shall not require certified or registered mail. Any such notice to a person shall be addressed to such person's address as it appears in the records of the commissioner and service of such notice shall be complete at the time of deposit in the United States Post Office or mail box by the commissioner or the authorized agent of the commissioner.
(P.A. 99-121, S. 26, 28.)
History: P.A. 99-121 effective June 3, 1999.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-2g. - Sales tax rebate for eligible individuals.

Section 12-2g is repealed, effective October 1, 2002.
(P.A. 99-173, S. 3, 4, 65; S.A. 02-12, S. 1.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-3. - Appointment and duties of Deputy Commissioner of Revenue Services.

The Commissioner of Revenue Services shall appoint a deputy, who shall be sworn to the faithful discharge of his duties and who shall perform the duties of the commissioner in case of his sickness or absence and such other duties as may be prescribed. A certificate of such appointment shall be placed on file in the office of the Secretary, who shall give notice to the Treasurer of such appointment.
(1949 Rev., S. 1683; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-3b. - Abatement Review Committee.

(a) There is created an Abatement Review Committee which shall consist of (1) the State Comptroller or an employee of the office of the State Comptroller designated by said Comptroller, (2) the Secretary of the Office of Policy and Management or an employee of the Office of Policy and Management designated by said secretary, (3) the Commissioner of Consumer Protection or an employee of the Department of Consumer Protection designated by said commissioner, and (4) the Commissioner of Revenue Services or an employee of the Department of Revenue Services designated by said commissioner. Said committee shall meet monthly or as often as necessary to approve any abatement, in whole or in part, of tax, including any penalty or interest payable in connection therewith, which the Commissioner of Revenue Services or the Commissioner of Consumer Protection is authorized to abate pursuant to any provision of the general statutes. A majority vote of the committee shall be required for approval of such abatement.
(b) An itemized statement of all abatements approved under this section shall be available to the public for inspection by any person.
(c) The Abatement Review Committee, established pursuant to subsection (a) of this section, may adopt regulations, in accordance with chapter 54, establishing guidelines for the abatement of any tax.
(P.A. 96-221, S. 17, 25; P.A. 97-243, S. 3, 67; P.A. 11-51, S. 185.)
History: P.A. 96-221 effective July 1, 1996; P.A. 97-243 clarified that each member of the committee may designate an employee to serve on the committee in his place, effective July 1, 1997; P.A. 11-51 amended Subsec. (a) to add Commissioner of Consumer Protection or an employee of Department of Consumer Protection designated by said commissioner, replace “executive director of the Division of Special Revenue” with “Commissioner of Consumer Protection” and make technical changes, effective July 1, 2011.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-3c. - Criminal history records checks.

The Commissioner of Revenue Services shall, subject to the provisions of section 31-51i, require each applicant for a position of employment with, each employee applying for transfer to and, at least once every ten years, each current employee of, the Department of Revenue Services, to (1) state in writing whether such applicant or employee has ever been convicted of a crime or whether criminal charges are pending against such applicant or employee and, if so, to identify the charges and court in which such charges are pending, and (2) be fingerprinted and submit to state and national criminal history records checks. The criminal history records checks required by this section shall be conducted in accordance with section 29-17a.
(P.A. 14-155, S. 1; P.A. 17-147, S. 11.)
History: P.A. 14-155 effective June 11, 2014; P.A. 17-147 added “and, at least once every ten years, each current employee of”, deleted “at the time of application for employment or transfer” in Subdiv. (1) and made a conforming change, effective July 7, 2017.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-3d. - Deadline for penalty waiver request.

To the extent that the Commissioner of Revenue Services is authorized to waive all or part of a penalty provided under this title, the commissioner shall not consider any waiver request received more than one year from the date a notice of such penalty was first sent to the person on whom the penalty was imposed. For any penalty that is reported by a taxpayer on a return filed by such taxpayer in accordance with this title, the filing date of such return shall be considered the date on which the person was notified of such penalty. Nothing in this section shall extend the date by which a protest or appeal must be filed in connection with a determination made by the commissioner.
(P.A. 17-147, S. 39.)
History: P.A. 17-147 effective July 1, 2017, and applicable to waiver requests received on or after July 1, 2017.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-3f. - Small and Medium-Sized Business Users Committee.

Section 12-3f is repealed, effective June 7, 2010.
(P.A. 93-382, S. 44, 69; P.A. 95-250, S. 1; P.A. 96-211, S. 1, 5, 6; P.A. 10-188, S. 17.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-4. - Proceedings against delinquent tax officers.

If the Secretary of the Office of Policy and Management ascertains that the assessors or board of assessment appeals or any official charged with any of the duties imposed on assessors or boards of assessment appeals, or the tax collector, treasurer or any official authorized to fix a rate of tax in any town, city or borough or other taxing district, fails to discharge his or its administrative duty according to law, said secretary may in writing call such failure to the attention of each such board or member thereof or official failing to perform its or his duties. If such board or official fails to comply thereafter with the law with respect to which attention has been so called in writing, the secretary may apply to the superior court in the judicial district wherein such board or official has jurisdiction or, in case the Superior Court is not in session, to a judge thereof, setting forth such failure, and the judge or court, as the case may be, upon ascertaining the facts stated in such application to be true, shall issue an order in the nature of a mandamus requiring compliance with the provisions of the statute particularly mentioned in such application, and shall render judgment against any official, board or person who has so failed, with costs, as in mandamus proceedings. Any person who fails to comply with any order so issued shall be in contempt and said court or such judge may punish him therefor as in mandamus proceedings. Any person claiming to be aggrieved by any order issued by authority of the provisions of section 12-2 and of this section shall have the same right of appeal to the Appellate Court as in mandamus cases.
(1949 Rev., S. 1681; P.A. 78-280, S. 2, 127; P.A. 79-610, S. 2, 47; June Sp. Sess. P.A. 83-29, S. 23, 82; P.A. 95-283, S. 32, 68.)
History: By virtue of P.A. 77-614 “commissioner” referred to commissioner of revenue services rather than tax commissioner as previously, 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; June Sp. Sess. P.A. 83-29 deleted reference to supreme court and substituted appellate court in lieu thereof; P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.
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.
History discussed; section not meant to trench upon the functions of state's attorneys to invoke mandamus to compel public officers to perform their duties; when question is one of public right and object is to procure enforcement of public duty, the relator need not show he has any legal or special interest in the results. 150 C. 444.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-5. - Fees for witnesses and service of subpoenas.

All fees of witnesses, or for the service of subpoena or capias issued by the commissioner or by a judge of the Superior Court upon the application of said commissioner, shall be paid by him and allowed as part of his incidental expenses.
(1949 Rev., S. 1684; September, 1957, P.A. 11, S. 7.)
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.
2023 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.
2023 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.
2023 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 December 15, 2023, 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, for each of the most recent ten tax years for which complete data are available. The report shall include incidence projections for each such tax and shall present information on the distribution of the tax burden as follows:
(1) For individuals:
(A) Income classes, including income distribution expressed for (i) every ten percentage points, (ii) the top five per cent of all income taxpayers, and (iii) the top one per cent of all income taxpayers; 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; P.A. 22-118, S. 460.)
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; P.A. 22-118 amended Subsec. (a) by replacing “February 15, 2022” with “December 15, 2023”, adding provisions re incidence report for each of the most recent 10 tax years for which complete data are available and incidence projections for each tax, and requiring, for individuals, tax burden distribution information for the top 5 and the top 1 per cent of all income taxpayers, effective July 1, 2022.
2023 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.
2023 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.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 201 - State and Local Revenue Services. Department of Revenue Services › Section 12-10 to 12-14. - Quadrennial 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.

Sections 12-10 to 12-14, inclusive, are repealed.
(1949 Rev., S. 1687–1692; 1949, 1955, S. 1029d; 1959, P.A. 152, S. 88, 89; 1967, P.A. 21, S. 2; 1969, P.A. 371; P.A. 73-479, S. 1, 2; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 2, 47; P.A. 81-304; P.A. 89-207, S. 2, 3.)