Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-2d
Compromises
Official textcga.ct.gov
The Commissioner of Revenue Services or his authorized agent may compromise any controversy arising from the application or enforcement of any general statute over which said commissioner has authority. An offer of compromise may be made or entertained if it is based upon doubt as to the taxpayer's liability for the amount in controversy, or doubt as to the collectibility of such amount.
(P.A. 96-221, S. 11, 25.)
History: P.A. 96-221 effective June 4, 1996.
Source: view the official text
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…