Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-25
Confirmation of amount of unpaid taxes
Official textcga.ct.gov
The Secretary of the Office of Policy and Management, upon examination of the accounts, books and other records of any tax collector, shall have authority to request confirmation of the amount of unpaid taxes, from any person whose taxes are shown, by such books, to be unpaid.
(1949 Rev., S. 1702; P.A. 79-610, S. 2, 47.)
History: Effect of P.A. 77-614 was to make “commissioner” refer to commissioner of revenue services rather than tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner, effective July 1, 1980.
See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
Source: view the official text
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- 12-24b · Inconsistent special acts repealed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…