Collection of State Taxes
Chapter 201* - State and Local Revenue Services.
department of Revenue ServicesChapter 203* - Property Tax Assessment
Section 12-35 - Sec. 12-35. Duties of State Collection Agencies. Statute of Limitations on Collection by Commissioner.Section 12-35a - Sec. 12-35a. Lien on Personal Property as Security Related to Delinquent State Taxes.Section 12-35b - Sec. 12-35b. Definitions for Sections Concerning State Liens on Real Property Related to Tax Delinquency. Use of Electronic Signature by Commissioner.Section 12-35c - Sec. 12-35c. Collection in Courts of Other States or District of Columbia. Enforcement in This State of Tax Liabilities of Other States or District of Columbia.Section 12-35f - Sec. 12-35f. Offset of Tax Refunds.Section 12-35g - Sec. 12-35g. Tax Amnesty Program for Unpaid Tax for Periods Ending November 30, 2008.Section 12-35h - Sec. 12-35h. Credit of Taxpayer's Account for Unpaid Taxes Collected by Certain Agents of the State.Section 12-35i - Sec. 12-35i. Tax Amnesty Program for Unpaid Taxes for Periods Ending November 30, 2012.Section 12-35j - Sec. 12-35j. Facilitation of Issuance of Tax Warrants.Section 12-36 - Sec. 12-36. Jeopardy Collection of Taxes Due State.Section 12-37 - Sec. 12-37. State Suspense Tax Book.Section 12-38 - Sec. 12-38. Interest on Taxes, Fees and Assessments Due From Municipality to the State.Section 12-39 - Sec. 12-39. Abatement of State Taxes. Commissioner to Prepare and Maintain a List of State Taxes Which Have Been Abated.Section 12-39a - Sec. 12-39a. Payment Date When Last Date Is a Saturday, Sunday, Holiday or Date for a Permissible Delay Under the Federal Internal Revenue Code.Section 12-39aa - Sec. 12-39aa. Tax Returns, Claims, Statements or Other Documents Concerning State Taxes. When Deemed Received.Section 12-39b - Sec. 12-39b. Records of Cancellation or Revision of Tax Liability.Section 12-39bb - Sec. 12-39bb. Records of Department. Reproductions of Records.Section 12-39c - Sec. 12-39c. Monthly Reports Concerning State Taxes to Committee of General Assembly Having Cognizance of State Revenue.Section 12-39cc - Sec. 12-39cc. Data Match System With Financial Institutions.Section 12-39dd - Sec. 12-39dd. Duplicate Information Returns Required to Be Filed by Reporting Entities. Penalties.Section 12-39f - Sec. 12-39f. Refund of State Taxes. Limit on Interest Added or Awarded.Section 12-39g - Sec. 12-39g. State Taxes and Related Penalties Due From Any Taxpayer to Be Applied as Reduction of Any Amount Payable by the State to Such Taxpayer. Certain Exceptions.Section 12-39h - Sec. 12-39h. Application of Partial Payment Toward State Tax Liability in Penalties, Tax and Interest.Section 12-39k - Sec. 12-39k. Granting of Extensions Requested by Persons Other Than the Taxpayer.Section 12-39l - Sec. 12-39l. Tax Appeals. Definition. Appointment of Judges to Hear Tax Appeals by Chief Court Administrator.Section 12-39m - Sec. 12-39m. Posting of Bond by Taxpayer Objecting to an Assessment. Regulations.Section 12-39n - Sec. 12-39n. Taxpayer's Bill of Rights.Section 12-39o - Sec. 12-39o. Issuance or Renewal of License When Taxes Owed or Returns Outstanding.Section 12-39p - Sec. 12-39p. Disaster-related or Emergency-related Work Performed in the State by Certain Out-of-state Businesses and Out-of-state Employees; Presence in the State for State Tax Purposes.Section 12-39q - Sec. 12-39q.Section 12-39r - Sec. 12-39r. Payment of State Taxes by Credit Card, Charge Card or Debit Card.Section 12-39s - Sec. 12-39s. Cancellation of Unpaid Portion of Erroneously or Illegally Assessed Taxes and Credit or Refund of Erroneously or Illegally Collected Taxes.Section 12-39t - Sec. 12-39t. Suspension of Statute of Limitations for Filing a Claim for Refund of Taxes.Section 12-39u - Sec. 12-39u. Offsetting of Overpayments and Underpayments of Taxes.Section 12-39v - Sec. 12-39v. Refund to Person of Tax Collected From Customer.Section 12-39w - Sec. 12-39w. Claims for Refund Where Results of Civil Audit, Investigation, Examination or Reexamination Have Become Final.Section 12-39z - Sec. 12-39z. Rounding of Dollar Amounts in Returns, Statements or Other Documents.