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 › Section 12-2-1a - Description

Current through July 10, 2024
(a) The department of revenue services has
			 its headquarters at 92 Farmington Avenue, Hartford, Connecticut 06115. It
			 operates under the direction of the commissioner of revenue services, who is
			 appointed to a four-year term by the Governor, with the advice and consent of
			 either house of the General Assembly. The commissioner appoints the deputy
			 commissioner of revenue services to assist him. The director of protests and
			 hearings reports directly to the commissioner.
(b) For the purpose of administering the
			 enforcing the provisions of Title 12 of the Connecticut General Statutes, the
			 commissioner, in addition to organizing his own immediate office, has divided
			 the department into six divisions.
(1) The
			 administration division is comprised of the business section, the personnel and
			 payroll section, and the records section and is headed by the director of
			 administrative and fiscal services. The division is responsible for preparing
			 the budget of the department, supervising personnel matters, communicating with
			 the Internal Revenue Service, and providing statistical data to the General
			 Assembly.
(2) The audit division is
			 comprised of the examination section, the administration section, the
			 evaluation section and the personal taxes section and is headed by the director
			 of audit division. The division is responsible for the audit of all tax
			 returns.
(3) The collection and
			 enforcement division is comprised of the delinquency section, the deficiency
			 section, the abatements and bankruptcies section, the enforcement section, and
			 the field unit and is headed by the director of collection and enforcement
			 division. The division is responsible for the collection of delinquent and
			 deficient taxes; for the settlement of tax claims against bankrupt taxpayers;
			 and for the investigation of tax evaders.
(4) The inheritance division is comprised of
			 the computation and collection section, the clerical section, and the legal
			 section and is headed by the first assistant commissioner of revenue services.
			 The division is responsible for the computation of the succession and estate
			 taxes on all estates and for the billing and collection of these taxes. The
			 first assistant commissioner of revenue services is assisted in the execution
			 of his duties by the chief inheritance attorney, who is in charge of the legal
			 section.
(5) The legal division is
			 comprised of the taxpayer relations section and the technical support section
			 and is headed by the director of legal division. The division is responsible
			 for legal research concerning tax matters; for the formulation of regulations
			 and proposed legislation; and for the dissemination of tax information to the
			 public. Assistant attorneys general are assigned to the department and act as
			 legal counsel to the commissioner in all litigation and other civil
			 proceedings.
(6) The operations
			 division is comprised of the registration section, the processing section, the
			 data processing section, and the accounts receivable section and is headed by
			 the director of operations division. This division initiates and maintains
			 taxpayer files; receives, prepares, and processes all tax returns; and
			 initiates and maintains the accounts receivable files.