Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-234
Settlement with Treasurer
Official textcga.ct.gov
All funds received by the Commissioner of Revenue Services under the provisions of this part shall be recorded with the Comptroller and shall be deposited daily with the State Treasurer. The commissioner shall issue his receipt to any taxpayer for any payment upon request.
(1949 Rev., S. 1914; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
See Sec. 4-32 re state revenue accounting.
See Sec. 12-242e re disposition of installment payments under part II of this chapter.
Source: view the official text
In this chapter (40 sections)
- 12-219a · Apportionment of tax base in and out of state. Insurance…
- 12-219b · Election with respect to apportionment of net income
- 12-221a · Petition for alternative method of apportionment. Regulations
- 12-222 · Annual return. Designated taxable member of combined group.…
- 12-223 · Returns of affiliated corporations
- 12-223a · Combined corporation business tax return
- 12-223b · Intercompany rents and business receipts
- 12-223c · Minimum tax in combined return
- 12-223d · Assessments against one or more taxpayers in combined return
- 12-223e · Readjustment of taxes on revision of combined return
- 12-223f · Preference tax due from corporations filing a combined return
- 12-224 · Return of fiduciary
- 12-225 · Supplemental and amended returns. Refund claim
- 12-226 · Correction of returns; additional tax; refunds
- 12-226a · Adjustments by the commissioner. Regulations
- 12-227 · Interest on refunds
- 12-228 · Refunds to be made from General Fund
- 12-229 · Failure to pay tax or make return. Penalty. Waiver of penalty…
- 12-230 · Forfeiture of corporate rights for failure to make returns
- 12-231 · Penalties for wilful violation of requirements related to…
- 12-231a · Formation of insurance company affiliate of holding company…
- 12-232 · Authority to take testimony under oath; subpoenas
- 12-233 · Examination of returns by commissioner. Deadlines for mailing…
- 12-234 · Settlement with Treasurer
- 12-235 · Delinquent taxes; interest; collection
- 12-235a · Disallowance of credits if taxes due and unpaid
- 12-236 · Hearing by commissioner
- 12-237 · Appeal
- 12-238 · Abatement of taxes
- 12-239 · Abatement of taxes on motor bus company in receivership
- 12-240 · Publication and disclosure of information
- 12-241 · Tax to be in lieu of other taxes
- 12-241a · Definition
- 12-242 · Regulations
- 12-242d · Installment payment of estimated tax. Interest on…
- 12-242e · Disposition of installments
- 12-242f · Obligations of fiduciary
- 12-242g · Overpayments
- 12-242h · Regulations
- 12-242i · Declaration as return