Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-2e
Closing agreements
# (a)
The Commissioner of Revenue Services may enter into an agreement, in writing, with any person relating to the liability of such person, or of the person or estate for whom such person acts, in respect of any tax payable to said commissioner for any taxable period.
# (b)
Such agreement shall be final and conclusive and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact, (1) the case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, employee or agent of the state of Connecticut, and (2) in any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded. (P.A. 96-221, S. 12, 25.) History: P.A. 96-221 effective June 4, 1996. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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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…