Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-20d
Withholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use
# (a)
A grant in lieu of taxes, payable pursuant to section 12-18b, to a member municipality of The Metropolitan District that fails to pay an amount assessed by said district for sewer use shall be withheld, in whole or in part, as follows: If any amount assessed by said district to such municipality on or after January first of a calendar year and due on or before September first of such year remains unpaid on September first of such year, a withholding of such grant equal to the sum of such unpaid amount, plus the amount due in October of such year and a surcharge equal to five per cent of the sum of such amounts. If, on or by December first of such year, such municipality remits payment for such unpaid assessment amounts, any amount withheld from such grant payment pursuant to this subsection shall be paid to such municipality. If, on or by December first of such year, such municipality fails to remit payment for such unpaid assessment amounts, the Secretary of the Office of Policy and Management shall remit to said district, on behalf of such municipality, an amount equal to such unpaid assessment amounts, and to such municipality, by December thirty-first of such year, an amount equal to the amount withheld from such grant payment pursuant to this subsection. The secretary may retain an amount equal to the five per cent surcharge withheld pursuant to this subsection.
# (b)
Any member municipality of The Metropolitan District that fails to timely pay an amount assessed by said district for sewer use during the current or prior fiscal year shall be ineligible for early disbursement of any grant from the municipal revenue sharing account such municipality may be entitled to pursuant to section 4-66l. (P.A. 17-1, S. 4) History: P.A. 17-1 effective May 16, 2017. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 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
- 12-27 · Abstract book and lists
- 12-30 · Penalty for failure to file return within time allowed in…
- 12-30a · Imposition of interest. Determination of basis. Regulations
- 12-30b · Limit on interest to be paid on certain tax overpayments
- 12-30c · Penalty imposed on promoters of abusive tax shelters
- 12-31 · Examination of books and personnel of railroad and utility…
- 12-32 · Suits not barred by neglect of commissioner
- 12-33 · Appeals from action of Commissioner of Revenue Services
- 12-33a · Court waiver of interest on certain taxes due and unpaid…
- 12-34 · Taking of acknowledgments by employees of Department of Revenue…
- 12-34a · Agreements with foreign taxing jurisdictions to furnish…
- 12-34b · Agreements with foreign taxing jurisdictions to furnish…
- 12-34c · Enabling the Commissioner of Revenue Services to enter into…
- 12-34d · State Tax Review Commission reports
- 12-34e · Collection of tax owed to other state or the District of…