Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-240
Publication and disclosure of information
Official textcga.ct.gov
The Commissioner of Revenue Services shall publish in his annual report data showing the amount of taxes upon net income, the amount of minimum taxes and the amount of penalties assessed under the provisions of this part, with such classifications of taxpayers, incomes and deductions and such other facts as he deems pertinent and valuable. Such published figures shall not disclose the operations of any taxpayer in such manner as to permit the identification of such taxpayer by those unassociated with his business.
(1949 Rev., S. 1919; P.A. 76-436, S. 312, 681; P.A. 77-614, S. 139, 610; P.A. 82-67, S. 2.)
History: P.A. 76-436 deleted reference to courts of common pleas and substituted “violation” for “infraction”, effective July 1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 82-67 eliminated references to limitations on disclosure of information obtained in examining records or returns of taxpayers, which limitations are included in Sec. 12-15 as amended by P.A. 82-67.
See Sec. 12-242i re consideration of declaration as return.
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