Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-514
Excess payments
Official textcga.ct.gov
If, within three years after the due date of any return, the commissioner determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the commissioner shall credit the excess amount collected or paid against any amounts then due and payable from the person under this chapter or any other chapter administered by the commissioner and the balance shall be refunded, upon order of the Comptroller, to the person or his successors, administrators or executors or any other person legally responsible for the conduct of the affairs of the taxpayer.
(June, 1969, P.A. 1, S. 35.)
Cited. 44 CS 90.
Source: view the official text
In this chapter (31 sections)
- 12-505 · Definitions
- 12-506 · Imposition of tax on dividends, interest income and capital…
- 12-506a · Exchange of property
- 12-506b · Estates of deceased persons
- 12-506c · Exemptions
- 12-506d · Credit for tax paid in another state on gain from sale of…
- 12-506f · Exemption of capital gain from sale of residence by persons…
- 12-506g · Exemption for gains subject to tax as income of a Subchapter…
- 12-506h · Deduction allowed in determining tax on interest income when…
- 12-507 · Duties of fiduciary
- 12-508 · Tax return
- 12-508a · Extension of time for tax return and payment to April 16, 1974
- 12-509 · Penalty for failure to pay tax when due. Rate of interest…
- 12-510 · Powers and duties of commissioner
- 12-511 · Deficiency assessments
- 12-511a · Disclosure by taxpayer of relevant changes in federal taxable…
- 12-512 · Collection of tax, penalties and interest
- 12-513 · Abatement of tax
- 12-514 · Excess payments
- 12-515 · Refund claims
- 12-516 · Forms
- 12-517 · Extension of time for filing return and paying tax
- 12-517a · Declarations of estimated tax and payment related to…
- 12-517b · Installment payment on account of estimated tax. Amount and…
- 12-517c · Interest added when estimated payment on dividends, interest…
- 12-518 · Enforcement. Regulations
- 12-519 · Penalties for wilful failure to comply with requirements of…
- 12-520 · Report by Commissioner of Revenue Services. Confidential…
- 12-521 · Appeal to commissioner
- 12-522 · Appeal from commissioner
- 12-522a · Applicability of chapter provisions limited