Regulations of Connecticut State Agencies — Title 12

Conn. Agencies Regs § 12-2-1a

Description

Official textportal.ct.govlast amended Dec 18, 1980

# (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.

Amendment history

December 18, 1980

Source: official regulations index (title 12 publishes as one PDF)

Nearby sections (15 sections)

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