reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 12 - Taxation › 2 - Description; Conferences and Hearings; Procedure for Requesting the Promulgation, Amendment or Repeal of a Regulation; Petition for Declaratory Ruling; Regulations and Forms › Procedures › Section 12-2-9 - Request by a purchser for a clearance certificate pertaining to taxes imposed by chapter 219

Current through July 10, 2024
(a)
In
				general.
Any person who purchases the business or stock of goods of a
				retailer is requried under section
				12-424(1)
				to withhold a sufficient amount of the purchase price to cover the liability of
				such retailer for the taxes imposed under chapter 219 (the sales and use
				taxes). The purchaser shall turn over such amount if and only if such retailer
				furnishes either a receipt from the commissioner showing that such liability
				has been paid or a certificate (the clearance certificate) from the
				commissioner stating that no taxes imposed under chapter 219 are due. Section
				12-424(2)
				allows the purchaser to request a clearance certificate. A condition precedent
				to the issuance of a clearance certificate is the payment of the liability of
				such retailer for the taxes imposed under chapter 219. Subsection (b) of this
				section describes the required content of the request by such purchaser for a
				clearance certificate from the commissioner. Subsection (c) of this section
				describes the procedure which must be followed in making a request for a
				clearance certificate. Subsection (d) of this section describes the procedure
				which must be followed by the commissioner in dealing with a request for a
				clearance certificate.
(b)
Required contents of request.
The required contents of the request
				for a clearance certificate include -
(1) the
				name and address of the purchaser;
(2) the tax registration number, if any,
				assigned to the purchaser by the commissioner;
(3) the name and address of the
				retailer;
(4) the tax registration
				number assigned to the retailer by the commissioner;
(5) the purchase price, including the fair
				market value of any consideration other than money, paid or transferred
				directly or indirectly to the retailer by the purchaser, incdluding the amount
				of any liability to which property purchased by the purchaser from the retailer
				is subject, and the amount of any liability of the retailer to the purchaser
				offset against the purchase price;
(6) a copy of the purchase agreement and any
				attachments thereto.
The notice of transfer required by section 42a-6-106 (Uniform
				  Commercial Code -Bulk Transfers) shall not constitute a request for a clearance
				  certificate, even if the commissioner is a creditor of the transferor and the
				  transferee gives notice of the transfer to the commissioner in the manner
				  provided in section 42a-6-106.
Connecticut Administrative Code › Title 12 - Taxation › 2 - Description; Conferences and Hearings; Procedure for Requesting the Promulgation, Amendment or Repeal of a Regulation; Petition for Declaratory Ruling; Regulations and Forms › Procedures › Section 12-2-10 - Request for disclosure of confidential information (Repealed)

Current through July 10, 2024
For 2014 repeal, see Sec. 54 of Public Act 14-187. (June
					 11, 2014)
Connecticut Administrative Code › Title 12 - Taxation › 2 - Description; Conferences and Hearings; Procedure for Requesting the Promulgation, Amendment or Repeal of a Regulation; Petition for Declaratory Ruling; Regulations and Forms › Procedures › Section 12-2-11 - Waiver of penalties not in excess of one hundred dollars

Current through July 10, 2024
(a)
Scope.
Various provisions of
				title 12 of the Connecticut General Statutes provide that, subject to the
				provisions of section
				12-3a,
				the commissioner of revenue services may waive penalties, in whole or in part,
				when it is proven to his satisfaction that the failure to pay any tax on time
				was due to reasonable cause and was not intentional or due to neglect. Section
				12-3a
				pertains to the tax review committee and to its waiver of penalties in excess
				of one hundred dollars. Section
				12-3a-1
				establishes guidelines for the waiver of such penalties by the tax review
				committee. This regulation establishes guidelines for the waiver of penalties
				not in excess of one hundred dollars by the commissioner of revenue services.
				Subsection (b) of this regulation provides examples of a failure to pay any tax
				on time due to reasonable cause, and subsection (c) of this regulation provides
				examples of an unintentional failure (and not a failure due to neglect) to pay
				any tax on time.
(b)
Failure
				to pay tax on time due to reasonable cause.
A penalty will be waived, if
				a taxpayer clearly establishes the facts alleged to be a reasonable cause for
				failure to pay tax on time in the form of a written statement. The following
				are examples of a failure to pay tax on time due to reasonable cause:
(1) loss of business records necessary to
				prepare a tax return as a result of fire or other casualty; however, if there
				is sufficient time before the due date to reconstruct lost records, the failure
				to pay tax on time will not be due to reasonable cause.
(2) death or serious illness of the tax
				return preparer (or a member of the immediate family of the preparer); however,
				if more than one person is responsible for preparing tax returns, the failure
				to pay tax on time will not be due to reasonable cause.
(3) unforeseeable absence or unavailability
				of the tax return preparer; however, a vacation trip will not constitute an
				unforeseeable absence or unavailability, and a business trip will not
				constitute an unforeseeable absence or unavailability unless it is of an
				emergency nature.
(4) No tax return
				was filed (or a tax return was filed but the tax was underreported) but the
				taxpayer contacted a competent tax advisor, to whom the taxpayer furnished all
				necessary information but who incorrectly advised the taxpayer that a tax
				return was not required (or that the tax was correctly reported), and the
				taxpayer exercised ordinary business care and prudence in determining whether
				to seek further advice.
Connecticut Administrative Code › Title 12 - Taxation › 2 - Description; Conferences and Hearings; Procedure for Requesting the Promulgation, Amendment or Repeal of a Regulation; Petition for Declaratory Ruling; Regulations and Forms › Recordkeeping and Retention › Section 12-2-12 - Recordkeeping and record retention

Current through July 10, 2024
(a)
Definitions.
(1) "Affected tax
				law provisions" means the provisions in the following chapters of the general
				statutes: chapter 207, chapter 208, chapter 211, chapter 211a, chapter 211b,
				chapter 212, chapter 212a, chapter 214, chapter 214a, chapter 216, chapter 217,
				chapter 218, chapter 218a, chapter 219, chapter 220, chapter 221, chapter 222,
				chapter 223, chapter 225, chapter 227, chapter 228a, chapter 228b, chapter
				228c, chapter 228d, chapter 228e, chapter 228f, chapter 228g, chapter 228h, and
				chapter 229. In addition, the term "affected tax law provisions" means the
				following sections of the general statutes: 22a-132, 22a-232, 22a-234a,
				26-237c, 38a-277 and 51-81b;
(2)
				"Database management system" means a software system that controls, relates,
				retrieves and provides accessibility to data stored in a database;
(3) "Electronic data interchange" or "EDI
				technology" means the computer-to-computer exchange of business transactions in
				a standardized structured electronic format;
(4) "Hard copy" means any documents, records,
				reports or other data printed on paper;
(5) "Machine-sensible record" means a
				collection of related information in an electronic format. Machine-sensible
				records do not include hard copy records that are created or recorded on paper
				or stored in or by an imaging system such as microfilm, microfiche, or
				storage-only imaging systems;
(6)
				"Storage-only imaging system" means a system of computer hardware and software
				that provides for the storage, retention and retrieval of documents originally
				created on paper. It does not include any system, or part of a system, that
				manipulates or processes any information or data contained on the document in
				any manner other than to reproduce the document in hard copy or as an optical
				image; and
(7) "Taxpayer" as used
				in this section means any person that is required by law or regulation to
				maintain and preserve records in connection with the provisions of the general
				statutes listed in the definition of "affected tax law provisions" or any
				regulations thereunder.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part I - Certification Procedure: Companies › Section 12-2b-1 - Definitions

Current through July 10, 2024
As used in these regulations, the following terms have the
				  meaning ascribed to them in this section.
"Secretary" means the Secretary of the Office of Policy and
				  Management, or his designee.
"Certification" means the certification of competency issued
				  by the Secretary stating that the company or employee has met the requirements
				  of the certification program.
"Company" means a revaluation company as defined in Section
				  12-2c
				  of the General Statutes.
"Employee" means an individual who is certified in accordance
				  with these regulations.
"Appraisal foundation" means the not-for-profit corporation
				  referred to in Section 1121 of Title XI of the Financial Institutions Recovery,
				  Reform, and Enforcement Act of 1989.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part I - Certification Procedure: Companies › Section 12-2b-2 - Certification of companies

Current through July 10, 2024
No company shall perform any revaluation in Connecticut,
				  unless such company is certified by the Secretary. No company shall be
				  certified for the revaluation of real property unless such company employs at
				  least one individual certified by the Secretary as a supervisor. No company
				  shall be certified for the revaluation of personal property unless such company
				  employs at least one individual certified by the Secretary for Personal
				  Property Value Estimation.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part I - Certification Procedure: Companies › Section 12-2b-3 - Form, content and filing of applications

Current through July 10, 2024
(a) A company shall
				submit its application for certification on a form prepared by the Secretary.
				The application for certification shall include:
(i) The exact legal name of the company, any
				name under which the company is doing business and the address of its principal
				place of business;
(ii) The
				company's state of incorporation;
(iii) The name, title, address and telephone
				number of the person to whom correspondence and communications regarding the
				application are to be addressed. Notice and other papers may be served upon the
				person so named, and such service shall be deemed service upon the
				company.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part I - Certification Procedure: Companies › Section 12-2b-4 - Annual reports

Current through July 10, 2024
A company shall annually file a report with the Secretary on
				  a form prepared by said Secretary. The annual report shall include a complete
				  list of the company's certified employees, a list of all Connecticut
				  municipalities under contract and the name, title, address and telephone number
				  of the person to whom correspondence and communications regarding the company
				  are to be addressed. The report shall be filed with the Secretary not later
				  than March 1 of each year.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part I - Certification Procedure: Companies › Section 12-2b-5 - Renewal of certification

Current through July 10, 2024
(a) Certification
				of a company shall be valid for five years and shall expire on March 31 of the
				fifth year of certification.
(b)
				Not later than thirty days prior to the expiration of certification, the
				company shall file with the Secretary all materials and information necessary
				for recertification. The requirements and procedures for original applications
				set forth in Section
				12-2b-3
				of these regulations shall be applicable to applications for renewal of
				certification.
(c) After receipt of
				all materials and information necessary for completion of the recertification
				process, the Secretary shall complete an initial evaluation of the company's
				application for renewal. Each company's five-year performance will be reviewed
				by the Secretary before issuance of a renewal certificate.
(d) If the Secretary determines that the
				company has satisfactorily fulfilled the requirements provided herein, he shall
				issue the renewal of the company's certification.
(e) If the Secretary determines that the
				company has not satisfactorily fulfilled the requirements provided herein, the
				provisions of Section
				12-2b-13
				through Section
				12-2b-16
				of these regulations shall apply.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part II - Certification Procedure: Employees › Section 12-2b-6 - Certification of employees

Current through July 10, 2024
All employees of a company, who estimate, set or adjust the
				  valuation of real and personal property during any part of the revaluation
				  process, are required to hold a valid certificate issued by the Secretary.
				  Employees who perform the following functions must be certified by the
				  Secretary:
(a) Residential Value
				Estimation
(b) Commercial and
				Industrial Value Estimation
(c)
				Personal Property Value Estimation
(d) Supervisor.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part II - Certification Procedure: Employees › Section 12-2b-7 - Non-certified employees. Temporary certification

Current through July 10, 2024
(a) The
				following employees of a company need not be certified, provided that they
				perform routine, non-supervisory duties and do not estimate, set or adjust the
				valuation of real and personal property during any part of the revaluation
				process:
(i) Measurers and listers;
(ii) Photographers;
(iii) Linguists:
(iv) File clerks;
(v) Typists;
(vi) Stenographers;
(vii) Cartographers;
(viii) Hearing clerks, provided their duties
				are specifically limited to general information purposes; and
(ix) Ancillary personnel necessary for
				routine office functions.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part II - Certification Procedure: Employees › Section 12-2b-8 - Application for certification. Qualifications

Current through July 10, 2024
(a) An
				individual desiring to be certified shall file an application with the
				Secretary not later than fourteen days preceding the date of the examination on
				an application form provided by the Secretary. Applications shall be submitted
				to the Secretary of the Office of Policy and Management.
(b) For the purposes of these regulations
				experience in the fields of assessing, revaluation or appraising shall include
				employment as a real estate appraiser, real estate broker, real estate
				salesperson, assessor, assistant assessor, lister for a municipal revaluation
				company, appraiser for a governmental jurisdiction or an appraiser for a
				municipal revaluation company.
(c)
				Applicants for certification in Residential Value Estimation shall furnish
				documentary evidence of having not less than two years of experience in the
				fields of assessing, revaluation or appraising.
(d) Applicants for certification in
				Commercial and Industrial Value Estimation shall furnish documentary evidence
				of having not less than three years of experience in the fields of assessing,
				revaluation or appraising.
(e)
				Applicants for certification in Personal Property Value Estimation shall
				furnish documentary evidence of having not less than two years of experience in
				the fields of assessing, revaluation or appraising.
(f) Applicants for certification as a
				Supervisor shall furnish documentary evidence of having not less than three
				years of experience in the fields of assessing, revaluation or appraising and
				of having a current certification in Residential Value Estimation and
				Commercial and Industrial Value Estimation.
(g) The Secretary shall review applications
				and supporting documents, determine the eligibility of the applicant for the
				examination and notify the applicant of his or her status in writing.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part II - Certification Procedure: Employees › Section 12-2b-9 - Examinations

Current through July 10, 2024
(a) The Secretary shall prepare or cause to
				be prepared written examinations covering the fields of assessment practice,
				the principles of valuation for mass appraisals and the supervision of a mass
				appraisal project in order to determine knowledge, ability and competence of
				applicants.
(b) Examinations shall
				be held at least once annually at places and times set by the Secretary, with
				at least thirty days' advance notice given by the Secretary. Such notice shall
				be provided to each company certified in accordance with Sections
				12-2b-1 to
				12-2b-5
				of the Regulations of Connecticut State Agencies and to each person having
				submitted a written request to the Secretary for advance notification of the
				scheduling of such examinations.
(c) All examinations shall be graded by the
				Secretary and the applicant shall be notified of the outcome. Papers will not
				be returned to the applicant.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part II - Certification Procedure: Employees › Section 12-2b-10 - Waiver of examination requirement

Current through July 10, 2024
(a) Application to
				waive the examination requirement regarding Residential Value Estimation, as
				set forth in Section
				12-2b-9
				of these regulations, shall be made to the Secretary. The examination
				requirement may be waived by the Secretary for an applicant who has obtained a
				designation from an appraisal sponsor of the appraisal foundation. Such
				designation shall have been obtained through a combination of both
				examination(s) and the writing of a demonstration narrative appraisal report in
				the area of residential valuation.
(b) Application to waive the examination
				requirement regarding Commercial and Industrial Value Estimation, as set forth
				in Section
				12-2b-9
				of these regulations, shall be made to the Secretary. The examination
				requirement may be waived by the Secretary for an applicant who has obtained a
				designation from an organization that is a member of the appraisal foundation.
				Such designation shall have been obtained through a combination of both
				examinations(s) and the writing of a demonstration narrative appraisal report
				in the area of commercial and/or industrial valuation.
(c) Application to waive the examination
				requirement regarding Personal Property Value Estimation, as set forth in
				Section
				12-2b-9
				of these regulations, shall be made to the Secretary. The examination
				requirement may be waived by the Secretary for an applicant who has obtained a
				designation from an organization that is a member of the appraisal foundation.
				Such designation shall have been obtained through a combination of both
				examination(s) and the writing of a demonstration narrative appraisal report in
				the area of personal property valuation.
(d) Application to waive the examination
				requirement for supervisor, as set forth in Section
				12-2b-9
				of the Regulations of Connecticut State Agencies, shall be made to the
				Secretary. The examination requirement may be waived by the Secretary for an
				applicant who meets the requirements set forth in subsection (f) of Section
				12-2b-8
				of the Regulations of Connecticut State Agencies and who has a designation from
				an organization that is a member of the appraisal foundation. Such designation
				shall be related to mass appraisal project supervision.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part II - Certification Procedure: Employees › Section 12-2b-11 - Issuance of certificate. Renewal of certification

Current through July 10, 2024
(a)
				Upon satisfactory fulfillment by an applicant of the requirements provided
				herein, the Secretary shall issue to the applicant an appropriate certificate
				designating his or her competency. Such certificate shall be valid for five
				years and shall expire on April 30th in the fifth year of
				certification.
(b) Not later than
				five days prior to the expiration of a certification issued on or after January
				1, 1999, an individual shall file with the Secretary all materials and
				information necessary for recertification, including evidence of having met the
				continuing education requirements set forth in Section
				12-2b-12
				of these regulations. The requirements and procedures for original applications
				set forth in Section
				12-2b-8
				of these regulations shall be applicable to applications for renewal. No
				examination will be required for recertification unless the Secretary
				determines that such examination is necessary to ascertain the applicant's
				continuing competence in the fields of assessing, revaluation or appraising.
(1) The Secretary may grant an individual an
				extension of time to file the materials and information necessary for
				recertification, provided he receives a written request for such an extension
				not later than ninety days following the date on which the individual was
				required to submit such materials and information.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part II - Certification Procedure: Employees › Section 12-2b-13 - Revocation, suspension or denial of a renewal of certification

Current through July 10, 2024
(a) The Secretary may revoke, suspend or deny
				the renewal of certification of a company or an employee when it is determined
				that the company or employee obtained a certificate through fraud, deceit or
				misrepresentation of its or his or her qualifications; has practiced fraud or
				deception in the performance of its or his or her duties; or that the company
				or employee is incompetent or unable to perform properly its or his or her
				duties.
(b) No revocation,
				suspension or denial of a renewal of a company's or an employee's certification
				shall be lawful unless prior to the institution of any such proceeding, the
				company or the employee is given notice of the facts or conduct which warrants
				the intended action and the opportunity to show compliance with the lawful
				requirements for the retention or renewal of certification.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part III - Contested Case Procedure › Section 12-1b-14 - Contested cases

Current through July 10, 2024
(a) A proceeding to
				revoke, suspend or deny renewal of a company's or an employee's certification
				shall be conducted as a contested case, in accordance with the provisions of
				the Uniform Administrative Procedures Act, specifically, Section
				4-177
				through Section
				4-184
				of the General Statutes.
(b) When
				the Secretary has reason to believe that a company or an employee has not
				complied with the lawful requirements for the retention or renewal of
				certification, he shall issue a complaint by certified mail to the company or
				the employee, which must contain:
(i) Notice
				of the time, date, place and nature of the hearing;
(ii) A statement of the statutory authority
				and jurisdiction for instituting the proceeding;
(iii) A reference to the statutes or
				regulations allegedly violated;
(iv) A short and plain factual statement of
				the acts or practices allegedly in violation of the law; and
(v) A statement that the company or the
				employee may be represented by an attorney.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part III - Contested Case Procedure › Section 12-2b-15 - Conduct of hearings in contested cases

Current through July 10, 2024
(a) Hearings in
				contested cases shall be presided over by the Secretary.
(b) The Secretary shall have the duty to
				conduct fair and impartial hearings, to make no public comments as to the
				merits of a complaint prior to its disposition, to take all proper actions to
				avoid delay in the disposition of proceedings and to maintain order. The
				Secretary shall have all powers necessary to that end.
(c) Each party at a hearing shall have the
				right to present evidence, cross-examine witnesses, enter motions and
				objections, and assert all rights essential to a fair hearing. The rules of
				evidence shall be as prescribed in Section
				4-178
				of the General Statutes. The allegations of the complaint must be proved by
				reliable, probative and substantial evidence in order to sustain a decision
				adverse to the company or the employee.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part III - Contested Case Procedure › Section 12-2b-16 - Final decision in contested cases

Current through July 10, 2024
(a) The
				decision in a contested case, if adverse to the company or the employee, shall
				not be made until a proposed decision is served upon the company or the
				employee, and an opportunity is afforded to such company or employee to file
				exceptions and present briefs and request oral argument before the Secretary.
				The proposed decision shall contain a statement of the reasons therefore and of
				each issue of fact or law necessary to the proposed decision, prepared by the
				Secretary. The company or the employee by written stipulation may waive
				compliance with this section.
(b)
				The final decision or order in a contested case shall be rendered by the
				Secretary after due consideration of the entire record, including any briefs or
				oral arguments presented to him. A final decision or order adverse to a company
				or an employee in a contested case shall be made in writing and shall be served
				upon the company or the employee by certified mail.
(c) The Secretary shall proceed with
				reasonable dispatch to conclude any matter pending before him and shall render
				a final decision in all contested cases within ninety days following the close
				of evidence and filing of briefs in such proceedings.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part IV - Complaint Procedure › Section 12-2b-17 - Investigation

Current through July 10, 2024
Upon receiving a complaint from a municipality, state agency
				  or any other person, indicating or alleging that a company or an employee has
				  failed to comply with the lawful requirements for the retention of its or his
				  or her certificate, the Secretary shall conduct an investigation of said
				  complaint. In addition, the Secretary may initiate such investigation upon his
				  own motion.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part IV - Complaint Procedure › Section 12-2b-18 - Form and filing. Content

Current through July 10, 2024
(a) Complaints
				shall be in writing with the original signed by the complainant or his
				attorney. The original complaint shall be filed with the Secretary of the
				Office of Policy and Management.
(b) A complaint shall contain the following
				information:
(i) The full name and address of
				the complainant, and the full name and address of the complainant's attorney,
				if any.
(ii) The full name of the
				company or the employee.
(iii) A
				specific reference to the section of the General Statutes or to the rules and
				regulations alleged to have been violated.
(iv) A plain and concise statement of the
				facts upon which the complaint is based, including the time, date and location
				of the violation.
Connecticut Administrative Code › Title 12 - Taxation › 2b - Certification of Revaluation Companies and Their Employees › Part IV - Complaint Procedure › Section 12-2b-19 - Disposition of complaints

Current through July 10, 2024
(a) After the
				filing of a complaint, the Secretary shall make a prompt preliminary
				investigation. If the complaint does not come within the Secretary's
				jurisdiction, the complainant will be so notified. The Secretary may at his
				discretion, refer the complaint to the appropriate agency for review.
(b) If, after investigation of the complaint,
				the Secretary is of the opinion that there is no substantial and competent
				evidence of violation, the complaint shall be dismissed. In the event of such
				dismissal, the complainant shall be notified, including the reasons for such
				dismissal.
(c) In cases where,
				after investigation, there is reason to believe that a company or an employee
				has failed to comply with the lawful requirements for retention of its or his
				or her certificate, the Secretary shall serve a formal complaint on the company
				or the employee and proceed in accordance with the provisions of Section
				12-2b-13
				through Section
				12-2b-16
				of these regulations.
Connecticut Administrative Code › Title 12 - Taxation › 3a - Waiver of Certain Penalties › Section 12-3a-1 - Waiver of certain penalties

Current through July 10, 2024
(a)
Scope.
Various provisions of title 12 of the Connecticut General
			 Statutes provide that, subject to the provisions of section
			 12-3a,
			 the commissioner of revenue services may waive penalties, in whole or in part,
			 when it is proven to his satisfaction that the failure to pay any tax on time
			 was due to reasonable cause and was not intentional or due to neglect. Section
			 12-3a(c)
			 requires the tax review committee to adopt regulations establishing guidelines
			 for the waiver of penalties. This regulation establishes such guidelines, with
			 subsection (b) providing examples of a failure to pay any tax on time due to
			 reasonable cause and with subsection (c) providing examples of an unintentional
			 failure (and not a failure due to neglect) to pay any tax on time.
(b)
Failure to pay tax on time due to
			 reasonable cause.
A penalty will be waived, if a taxpayer clearly
			 establishes the facts alleged to be a reasonable cause for failure to pay tax
			 on time in the form of a written statement containing a declaration that it is
			 made under penalties of false statement, as the term is defined in section
			 53a-157(a)
			 of the Connecticut General Statutes. The following are examples of a failure to
			 pay tax on time due to reasonable cause:
(1)
			 loss of business records necessary to prepare a tax return as a result of fire
			 or other casualty; however, if there is sufficient time before the due date to
			 reconstruct lost records, the failure to pay tax on time will not be due to
			 reasonable cause.
(2) death or
			 serious illness of the tax return preparer (or a member of the immediate family
			 of the preparer); however, if more than one person is responsible for preparing
			 tax returns, the failure to pay tax on time will not be due to reasonable
			 cause.
(3) unforeseeable absence or
			 unavailability of the tax return preparer; however, a vacation trip will not
			 constitute an unforeseeable absence or unavailability, and a business trip will
			 not constitute an unforeseeable absence or unavailability unless it is of an
			 emergency nature.
(4) No tax return
			 was filed (or a tax return was filed but the tax was underreported) but the
			 taxpayer contacted a competent tax advisor, to whom the taxpayer furnished all
			 necessary information but who incorrectly advised the taxpayer that a tax
			 return was not required (or that the tax was correctly reported), and the
			 taxpayer exercised ordinary business care and prudence in determining whether
			 to seek further advice.
Connecticut Administrative Code › Title 12 - Taxation › 3b - Guidelines for the Abatement of Taxes › Section 12-3b-1 - Guidelines for the abatement of taxes

Current through July 10, 2024
(a)
Definitions.
As used in this section:
(1) "Commissioner" means the Commissioner of
			 Revenue Services;
(2) "Department"
			 means the Department of Revenue Services; and
(3) "Committee" means the Abatement Review
			 Committee.
Connecticut Administrative Code › Title 12 - Taxation › 9 - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements › Section 12-9-1 - Penalty forfeit

Current through July 10, 2024
In the event the Secretary of the Office of Policy and
				Management determines that any tax collector is required to forfeit the amount
				specified as a penalty for failure to comply with the provisions of Section
				12-9
				of the general statutes, he shall cause to be sent to such tax collector a
				notification of the penalty amount due and a request for its prompt payment.
				The forfeit shall be required to be in the form of a bank check, certified
				check or money order made payable to the Treasurer of the State of Connecticut
				and forwarded to the Secretary of the Office of Policy and
				Management.
Connecticut Administrative Code › Title 12 - Taxation › 9 - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements › Section 12-9-2 - Penalty waiver procedures

Current through July 10, 2024
(a) The penalty
			 pursuant to Section
			 12-9
			 of the general statutes, may be waived by the Secretary of the Office of Policy
			 and Management provided he receives a written application for waiver within
			 thirty business days of the filing date of the report for which the penalty
			 waiver is sought. Such application, which shall set forth the reason for the
			 waiver request, shall be signed by the tax collector and cosigned by the chief
			 executive officer of the municipality. It must be established to the
			 Secretary's satisfaction that the failure to file in a timely manner and in the
			 form required, was due to reasonable cause and was not intentional or due to
			 neglect. Examples of reasonable cause shall include, but not be limited to, the
			 following:
(1) An Act of God;
(2) A vacancy in the position of the tax
			 collector. Such vacancy, which may be due to death, serious illness or
			 resignation, must have occurred within sixty days of the report filing
			 date;
(3) Failure regarding
			 delivery of any such report, provided it is established to the Secretary's
			 satisfaction that a reasonable attempt to make timely delivery had been
			 made;
(4) Administrative or
			 technical problems encountered with regard to the filing of the report,
			 including but not limited to:
(A) Adoption of
			 a computer system, or conversion to an alternate computer system, wherein
			 serious problems concerning retrieval of the data to be submitted were not
			 resolved prior to the report filing date. It must be established to the
			 Secretary's satisfaction that attempts to resolve such problems were undertaken
			 within a reasonable period of time prior to such date;
(B) Failure on the part of the tax collector
			 to receive from the Secretary at least thirty days prior to the filing date,
			 the form(s) necessary for submitting the required information.
Connecticut Administrative Code › Title 12 - Taxation › 19b - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements › Section 12-19b-1 - Penalty forfeit

Current through July 10, 2024
In the event the Secretary of the Office of Policy and
				Management determines that a town is required to forfeit the amount specified
				as a penalty for failure to comply with the provisions of Section
				12-19b
				of the general statutes, he shall cause to be sent to the chief executive
				officer of the town a notification of the penalty amount due and a request for
				its prompt payment. The forfeit shall be required to be in the form of a bank
				check, certified check or money order made payable to the Treasurer of the
				State of Connecticut and forwarded to the Secretary of the Office of Policy and
				Management.
Connecticut Administrative Code › Title 12 - Taxation › 19b - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements › Section 12-19b-2 - Penalty waiver procedures

Current through July 10, 2024
(a) The penalty
			 pursuant to Section
			 12-19b
			 of the general statutes, may be waived by the Secretary of the Office of Policy
			 and Management provided he receives a written application for waiver within
			 thirty business days of the report filing date for which the penalty waiver is
			 sought. Such application, which shall set forth the reason for the waiver
			 request, shall be signed by the official responsible for filing the report and
			 co-signed by the chief executive officer of the town. It must be established to
			 the Secretary's satisfaction that the failure to file in a timely manner and in
			 the form required, was due to reasonable cause and was not intentional or due
			 to neglect. Examples of reasonable cause shall include, but not be limited to,
			 the following:
(1) An Act of God;
(2) A vacancy in the position of the official
			 responsible for filing the report. Such vacancy, which may be due to death,
			 serious illness or resignation, must have occurred within sixty days of the
			 report filing date;
(3) Failure
			 regarding delivery of the report, provided it is established to the Secretary's
			 satisfaction that a reasonable attempt to make timely delivery had been
			 made;
(4) Administrative or
			 technical problems encountered with regard to the filing of the report,
			 including but not limited to:
(A) Adoption of
			 a computer system, or conversion to an alternate computer system, wherein
			 serious problems concerning retrieval of the data to be submitted were not
			 resolved prior to the report filing date. It must be established to the
			 Secretary's satisfaction that attempts to resolve such problems were undertaken
			 within a reasonable period of time prior to such date;
(B) Failure on the part of the town to
			 receive from the Secretary at least thirty days prior to the filing date, the
			 form(s) necessary for submitting the required information.
Connecticut Administrative Code › Title 12 - Taxation › 20b - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements › Section 12-20b-1 - Penalty forfeit

Current through July 10, 2024
In the event the Secretary of the Office of Policy and
				Management determines that a municipality is required to forfeit the amount
				specified as a penalty for failure to comply with the provisions of Section
				12-20b
				of the general statutes, he shall cause to be sent to the chief executive
				officer of the municipality a notification of the penalty amount due and a
				request for its prompt payment. The forfeit shall be required to be in the form
				of a bank check, certified check or money order made payable to the Treasurer
				of the State of Connecticut and forwarded to the Secretary of the Office of
				Policy and Management.
Connecticut Administrative Code › Title 12 - Taxation › 20b - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements › Section 12-20b-2 - Penalty waiver procedures

Current through July 10, 2024
(a) The penalty
			 pursuant to Section
			 12-20b
			 of the general statutes, may be waived by the Secretary of the Office of Policy
			 and Management provided he receives a written application for waiver within
			 thirty business days of the filing date of the report for which the penalty
			 waiver is sought. Such application, which shall set forth the reason for the
			 waiver request, shall be signed by the official responsible for filing the
			 report and co-signed by the chief executive officer of the municipality. It
			 must be established to the Secretary's satisfaction that the failure to file in
			 a timely manner and in the form required, was due to reasonable cause and was
			 not intentional or due to neglect. Examples of reasonable cause shall include,
			 but not be limited to, the following:
(1) An
			 Act of God;
(2) A vacancy in the
			 position of the official responsible for filing the report. Such vacancy, which
			 may be due to death, serious illness or resignation, must have occurred within
			 sixty days of the report filing date;
(3) Failure regarding delivery of the report,
			 provided it is established to the Secretary's satisfaction that a reasonable
			 attempt to make timely delivery had been made;
(4) Administrative or technical problems
			 encountered with regard to the filing of the report, including but not limited
			 to:
(A) Adoption of a computer system, or
			 conversion to an alternate computer system, wherein serious problems concerning
			 retrieval of the data to be submitted were not resolved prior to the report
			 filing date. It must be established to the Secretary's satisfaction that
			 attempts to resolve such problems were undertaken within a reasonable period of
			 time prior to such date;
(B)
			 Failure on the part of the municipality to receive from the Secretary at least
			 thirty days prior to the report filing date, the form(s) necessary for
			 submitting the required information.
Connecticut Administrative Code › Title 12 - Taxation › 40a - Certification of Assessors and Tax Collectors › Certification and Recertification of Assessors › Section 12-40a-5 - Definitions

Current through July 10, 2024
As used in sections 12-40a-5 to
				  12-40a-12
				  inclusive, the following terms have the meaning ascribed to them in this
				  section, unless the context clearly indicates otherwise:
(1) "Application" means a written request
				made in the form and manner as prescribed by the Committee;
(2) "Appellant" means a person aggrieved by a
				decision of the Committee;
(3)
				"CCMA I" means Certified Connecticut Municipal Assessor I;
(4) "CCMA II" means Certified Connecticut
				Municipal Assessor II;
(5)
				"Committee" means the Certified Connecticut Municipal Assessor Committee, the
				members of which are appointed in accordance with the provisions of Section
				12-40a
				of the Connecticut General Statutes;
(6) "Courier service" means any form of
				courier or mail service that confirms delivery by a return receipt;
(7) "Payment" means the remittance of a
				required fee to the Committee in coins or currencies of the United States, made
				in the form of a bank check, certified check, money order or any other form of
				payment acceptable to the Committee; and
(8) "Secretary" means the Secretary of the
				Office of Policy and Management.
Connecticut Administrative Code › Title 12 - Taxation › 40a - Certification of Assessors and Tax Collectors › Certification and Recertification of Assessors › Section 12-40a-6 - Assessor certification

Current through July 10, 2024
(a) Competence in
				assessment administration in the State of Connecticut shall be evidenced by a
				CCMA I or a CCMA II designation. Such designations shall be issued by the
				Secretary to persons who are recommended by the Committee. No person shall be
				recommended for either designation unless he or she has satisfied the
				applicable education and experience requirements and has passed the appropriate
				comprehensive examination. Such designation shall be valid for five (5)
				years.
(b) All persons designated
				as a Certified Connecticut Municipal Assessor as of December 31, 1997, shall be
				deemed to have a CCMA II designation.
(c) Each CCMA II designation made pursuant to
				subsection (b) of this section, shall be subject to recertification in
				accordance with Section
				12-40a-11
				of the Regulations of Connecticut State Agencies on January 1, 2003.
(d) Any certification awarded after December
				31, 2017 shall require successful completion of Course IV
				Revaluation.
Connecticut Administrative Code › Title 12 - Taxation › 40a - Certification of Assessors and Tax Collectors › Certification and Recertification of Assessors › Section 12-40a-7 - Assessor certification - prescribed education program

Current through July 10, 2024
(a) The prescribed education program for the
				CCMA I designation for certifications awarded on or before December 31, 2017
				shall consist of the following:
Course IA Assessment Administration
Course IB Assessment Valuation
Course IIA Introduction to Appraisal Principles
Course IIB Application of Valuation Techniques
(b) The prescribed education
				program for the CCMA II designation for certifications awarded on or before
				December 31, 2017 shall consist of the four courses delineated in subsection
				(a) of this section, and the following:
Course III Income Approach to Value
(c)
(1) The
				prescribed education program for CCMA I designation for certifications awarded
				after December 31, 2017 shall consist of the following:
Course IA Assessment Administration
Course IB Assessment Valuation
Course IIA Introduction to Appraisal Principles
Course IIB Application of Valuation Techniques
Course IV Revaluation
(2) The prescribed education program for CCMA
				II designation for certifications awarded after December 31, 2017 shall consist
				of the five (5) courses delineated in subdivision (1) of this subsection and
				the following:
Course III Income Approach to Value
Connecticut Administrative Code › Title 12 - Taxation › 40a - Certification of Assessors and Tax Collectors › Certification and Recertification of Assessors › Section 12-40a-8 - Prescribed education program - waiver provisions

Current through July 10, 2024
(a)
				Written application may be made to the Secretary for a waiver of the
				requirement to take Courses IIA, IIB and III. The Secretary may grant an
				applicant's request to waive any of such courses, provided he or she shows
				evidence of having successfully completed an equivalent property appraisal
				course(s) or demonstrates competence in a related field of study or endeavor.
				Courses IA, IB, and IV shall not be waived under any circumstance.
(b) A person having been granted a waiver of
				a course(s) shall be deemed to have completed the prescribed education program.
				Any such person who subsequently fails the appropriate comprehensive
				examination shall take and successfully complete the course(s) that was
				waived.