Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-416b
Revenue sharing of certain tax revenue with revenue agencies of other states
Official textcga.ct.gov
The Commissioner of Revenue Services is authorized to pay to a revenue agency of another state an amount not to exceed fifty per cent of the tax actually collected as the result of an assessment made under section 12-416 against any purchaser of tangible personal property or services described in subdivision (2) of subsection (a) of section 12-407 if said commissioner, in the commissioner's sole discretion, determines that information provided by such agency was instrumental in the making of such assessment.
(P.A. 98-244, S. 19, 35; P.A. 02-103, S. 20.)
History: P.A. 98-244 effective June 8, 1998; P.A. 02-103 made technical changes.
Source: view the official text
In this chapter (40 sections)
- 12-412a · Exemption for certain equipment purchased for transfer to the…
- 12-412b · Regulations related to exemption for any article of clothing…
- 12-412c · Mobile manufactured home, modular or prefabricated home…
- 12-412d · Refund of sales tax paid on repair or replacement parts sold…
- 12-412e · Exemption from sales tax for items purchased with federal…
- 12-412f · Exemption from sales tax for services rendered between parent…
- 12-412g · Calculation of sales tax on transfer of vehicles used in…
- 12-412h · Exemption for gas, electricity and fuel for heating when sold…
- 12-412i · Partial exemption for materials, tools, fuels, machinery and…
- 12-412j · Exemption for value of core parts
- 12-412k · Exemption for residential weatherization products and compact…
- 12-412m · Exemptions for beer and wine manufacturers and machinery used…
- 12-413 · Exemptions from use tax
- 12-413a · Exemption from use tax for vessels brought into the state…
- 12-413b · Credit for capital resources provided to institutions of…
- 12-414 · Returns and payment
- 12-414a · Liability for wilful nonpayment of taxes collected
- 12-415 · Deficiency assessment or reassessment
- 12-416 · Estimate and assessment if no return made
- 12-416a · Sharing of certain information and tax revenue with municipal…
- 12-416b · Revenue sharing of certain tax revenue with revenue agencies…
- 12-417 · Jeopardy assessment or reassessment
- 12-418 · Written protest
- 12-419 · Interest and penalties
- 12-419a · Sales tax liability subject to penalty or interest and which…
- 12-419b · Failure to file return when no tax is due
- 12-420 · Collection of taxes. Delinquent taxes
- 12-420a · Managed compliance and audit agreements: Definitions
- 12-420b · Managed compliance agreements, generally
- 12-420c · Managed audit agreements
- 12-421 · Hearing by commissioner
- 12-422 · Appeal
- 12-423 · Abatement of taxes
- 12-424 · Payment on termination of business and successor's liability
- 12-425 · Overpayments and refunds
- 12-425a · Time limit on claims for certain deficiency assessments or…
- 12-426 · Administration
- 12-426a · Penalty for failure to produce books, papers or records or to…
- 12-427 · Disposition of proceeds
- 12-428 · Wilful violations and corresponding penalties