Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-1d
Transfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management
# (a)
In accordance with the provisions of section 4-38d, all functions, powers and duties of the Commissioner of Revenue Services under chapters 203, 204 and 204a are transferred to the Secretary of the Office of Policy and Management, and wherever the words “Commissioner of Revenue Services” or “commissioner” are used in said chapters, the words “Secretary of the Office of Policy and Management” or “secretary”, whichever is appropriate, are substituted in lieu thereof.
# (b)
The Office of Policy and Management shall constitute a successor department to the Department of Revenue Services, in accordance with the provisions of sections 4-38d and 4-39, with respect to all functions, powers and duties of the Department of Revenue Services under said chapters 203, 204 and 204a. (P.A. 79-610, S. 3, 47.) See chapter 50 re Office of Policy and Management. See chapter 203 re property tax assessment. See chapter 204 re local levy and collection of taxes. See chapter 204a re property tax relief for elderly homeowners and renters and persons with permanent total disability. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 12-1 · Definitions
- 12-1a · Department of Revenue Services. Commissioner. Successor…
- 12-1b · Terms “Tax Commissioner”, “state Tax Commissioner”, “Tax…
- 12-1c · Transfer of certain functions, powers and duties under this…
- 12-1d · Transfer of certain functions, powers and duties re property…
- 12-2 · Appointment, powers and duties of Commissioner of Revenue…
- 12-2a · Municipal assessment section within Office of Policy and…
- 12-2b · Duties of Secretary of Office of Policy and Management re…
- 12-2c · Certification of revaluation companies
- 12-2d · Compromises
- 12-2e · Closing agreements
- 12-2f · Service of notice by the commissioner
- 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…