Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-15b
Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure
# (a)
The Commissioner of Revenue Services shall revise the tax return form prescribed under chapter 229 to include space on the tax return for residents to authorize the Connecticut Health Insurance Exchange to contact such residents regarding enrollment through the exchange. The commissioner, in consultation with the exchange, shall develop language to be included on the tax return form and include in the instructions accompanying the tax return a description of how the authorization provided will be relayed to the exchange.
# (b)
The Commissioner of Revenue Services, in consultation with the Commissioner of Social Services, shall enter into a memorandum of understanding with the exchange that sets forth the specific taxpayer information to be disclosed upon authorization pursuant to subsection (a) of this section and contains the terms and conditions for such disclosure. Any return or return information disclosed by the commissioner shall not be redisclosed by the recipient to a third party without permission from the commissioner and shall only be used by the exchange in the manner prescribed in the memorandum of understanding. (P.A. 23-204, S. 300.) History: P.A. 23-204 effective January 1, 2024. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 12-2g · Sales tax rebate for eligible individuals
- 12-3 · Appointment and duties of Deputy Commissioner of Revenue Services
- 12-3a · Penalty Review Committee. Waiver of penalties; appeals
- 12-3b · Abatement Review Committee
- 12-3c · Criminal history records checks of applicants for employment…
- 12-3d · Deadline for penalty waiver request
- 12-3e
- 12-3f · Small and Medium-Sized Business Users Committee
- 12-4 · Proceedings against delinquent tax officers
- 12-5 · Fees for witnesses and service of subpoenas
- 12-6 · Audit of municipal accounts upon application of state's attorney
- 12-7 · Reports concerning assessments and collections
- 12-7a · List of state taxes levied and delinquent taxpayers
- 12-7b · Reports of certain tax data by the commissioner to the Office…
- 12-7c · Report on the overall incidence of certain taxes
- 12-7d · Report on the state tax gap
- 12-8 · Recording and deposit of funds
- 12-9 · Local officials to file statements concerning taxes. Penalty
- 12-15 · Limitations on inspection or disclosure of tax returns or…
- 12-15a · Disclosure of tax returns or return information to authorized…
- 12-15b · Disclosure of tax return information for outreach regarding…
- 12-16 · Procedure against judge of probate for failure to furnish copies
- 12-17 · Inquiries concerning records of probate court
- 12-18 · Superior court may order compliance with statute
- 12-18a · Grants to towns for property tax relief based on population
- 12-18b · Grants in lieu of taxes for certain property
- 12-18c · Select payment in lieu of taxes account. Distribution of funds
- 12-18d · Transfers from the General Fund to the Municipal Revenue…
- 12-19 · Grants in lieu of taxes on state-owned property; land taken for…
- 12-19a · Grants in lieu of taxes on state-owned real property,…
- 12-19c · Certification and payment to each town or borough
- 12-19f · Allocation of payments in lieu of taxes for Torrington…
- 12-20 · Grant in lieu of taxes on property in Madison
- 12-20a · Grants in lieu of taxes on real property of private colleges,…
- 12-20c · Municipal option to share payments in lieu of taxes with…
- 12-20d · Withholding of grant in lieu of taxes to member municipality…
- 12-20e · Grants in lieu of taxes for workforce housing development…
- 12-24b · Inconsistent special acts repealed
- 12-25 · Confirmation of amount of unpaid taxes
- 12-26 · Equalization and adjustment of grand list