Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-427
Disposition of proceeds
# (1)
Settlement with Treasurer. All funds received by the Commissioner of Revenue Services under the provisions of this chapter shall be recorded with the Comptroller and shall be deposited daily with the State Treasurer. The commissioner shall issue his receipt to any taxpayer for any payment upon request.
# (2)
Publication and disclosure of information. The Commissioner of Revenue Services shall publish in his report, required under the provisions of section 4-60, data showing the amount of taxes and the amount of penalties, assessed under the provisions of this chapter, with such classifications of taxpayers, incomes and deductions and such other facts as he deems pertinent and valuable. Such published figures shall not disclose the operations of any taxpayer in such manner as to permit the identification of such taxpayer by those unassociated with his business. The commissioner shall, at least annually, and more often in his discretion, publish for distribution all regulations prescribed hereunder and such rulings and information as appear to him to be of general interest. (1949 Rev., S. 2111; September, 1957, P.A. 11, S. 13; 1959, P.A. 291, S. 2; P.A. 77-614, S. 139, 610; P.A. 85-356, S. 4, 9; P.A. 90-271, S. 9, 24.) History: 1959 act deleted language in Subsec. (2) that refund be from “the unappropriated surplus” of the general fund; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 85-356 deleted former Subsec. (2) authorizing the comptroller to draw upon the general fund for the purpose of making any refund under chapter 219 and relettered former Subsec.
# (3)
accordingly; P.A. 90-271 made a technical change. See Sec. 4-32 re state revenue accounting procedure. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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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…