Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-3b
Abatement Review Committee
# (a)
There is created an Abatement Review Committee which shall consist of (1) the State Comptroller or an employee of the office of the State Comptroller designated by said Comptroller, (2) the Secretary of the Office of Policy and Management or an employee of the Office of Policy and Management designated by said secretary, (3) the Commissioner of Consumer Protection or an employee of the Department of Consumer Protection designated by said commissioner, and (4) the Commissioner of Revenue Services or an employee of the Department of Revenue Services designated by said commissioner. Said committee shall meet monthly or as often as necessary to approve any abatement, in whole or in part, of tax, including any penalty or interest payable in connection therewith, which the Commissioner of Revenue Services or the Commissioner of Consumer Protection is authorized to abate pursuant to any provision of the general statutes. A majority vote of the committee shall be required for approval of such abatement.
# (b)
An itemized statement of all abatements approved under this section shall be available to the public for inspection by any person.
# (c)
The Abatement Review Committee, established pursuant to subsection (a) of this section, may adopt regulations, in accordance with chapter 54, establishing guidelines for the abatement of any tax. (P.A. 96-221, S. 17, 25; P.A. 97-243, S. 3, 67; P.A. 11-51, S. 185.) History: P.A. 96-221 effective July 1, 1996; P.A. 97-243 clarified that each member of the committee may designate an employee to serve on the committee in his place, effective July 1, 1997; P.A. 11-51 amended Subsec. (a) to add Commissioner of Consumer Protection or an employee of Department of Consumer Protection designated by said commissioner, replace “executive director of the Division of Special Revenue” with “Commissioner of Consumer Protection” and make technical changes, effective July 1, 2011. (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…