Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-425a
Time limit on claims for certain deficiency assessments or awards
Official textcga.ct.gov
Section 12-425a is repealed.
(P.A. 74-301, S. 1, 2; P.A. 75-213, S. 39, 53; P.A. 82-472, S. 182, 183.)
Source: view the official text
In this chapter (40 sections)
- 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
- 12-428a · Sales suppression devices or phantom-ware. Penalty
- 12-429 · Oaths and subpoenas
- 12-430 · Miscellaneous provisions
- 12-430a · Determination of sales tax on certain construction equipment…
- 12-431 · Tax on casual sales of motor vehicles, vessels, snowmobiles…
- 12-432 · Use of proceeds
- 12-432a · Civil action by certain retailers prohibited
- 12-432b · Severability in application of sales and use tax to…
- 12-432c · Tax rate amendments contingent upon estimated gross tax…