| 11 | 11 | | |
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| 12 | 12 | | AN ACT ENHANCING THE ABILITY OF THE DEPARTMENT OF REVENUE SERVICES TO COLLECT OUTSTANDING TAXES. |
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| 13 | 13 | | |
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| 14 | 14 | | Be it enacted by the Senate and House of Representatives in General Assembly convened: |
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| 15 | 15 | | |
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| 16 | 16 | | Section 1. (NEW) (Effective July 1, 2010) (a) As used in this section: |
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| 17 | 17 | | |
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| 18 | 18 | | (1) "Commissioner" means the Commissioner of Revenue Services; |
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| 19 | 19 | | |
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| 20 | 20 | | (2) "Department" means the Department of Revenue Services; |
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| 21 | 21 | | |
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| 22 | 22 | | (3) "Issuance of a license" means the granting, renewing, amending or supplementing of a license; |
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| 23 | 23 | | |
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| 24 | 24 | | (4) "License" means the whole or part of any public agency permit, certificate, approval, registration, charter or similar form of permission to engage in a profession, trade, business or occupation and any notification required to be made to any public agency that a profession, trade, business or occupation is being engaged in or is expected to be commenced; |
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| 25 | 25 | | |
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| 26 | 26 | | (5) "License applicant" means the person making application for issuance of a license and any other person that is required to be included in such application; |
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| 27 | 27 | | |
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| 28 | 28 | | (6) "Person" means an individual, partnership, society, association, joint stock company, corporation, limited liability company, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any combination of the foregoing; |
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| 29 | 29 | | |
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| 30 | 30 | | (7) "Public agency" means any department within the executive branch of state government as listed in section 4-38c of the general statutes. "Public agency" includes the Department of Education, the Department of Higher Education, the Department of Information Technology and the Division of Criminal Justice; |
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| 31 | 31 | | |
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| 32 | 32 | | (8) "Taxes due to this state" means taxes, including additions to tax for penalties and interest, which are imposed under the laws of this state, which are finally due and payable to the commissioner, and with respect to which any administrative or judicial remedies, or both, have been exhausted or have lapsed. "Taxes due to this state" does not include taxes with respect to which a payment agreement, not in default, has been entered into by a taxpayer and the department. |
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| 33 | 33 | | |
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| 34 | 34 | | (b) The Commissioner of Revenue Services may adopt regulations, in accordance with the provisions of chapter 54 of the general statutes, in consultation with any commissioner of another public agency that issues licenses, to ensure that no license shall be issued to an applicant until such applicant has paid all taxes due to this state. Such regulations shall (1) establish a means for such public agency, prior to the issuance of a license, to verify that an applicant has no taxes due to this state, (2) provide that, if an applicant has taxes due to this state, the Commissioner of Revenue Services shall provide notice and an opportunity for a hearing to such applicant, which hearing shall be limited to verifying whether such applicant has taxes due to this state, and (3) provide that, if it is established to the satisfaction of the commissioner that an undue hardship would otherwise result to a license applicant, a license shall be issued to the license applicant, notwithstanding the fact that such applicant has taxes due to this state. Such regulations shall also provide that, if such license applicant is not an individual, there shall be a means for such public agency, prior to the issuance of a license, to verify that the principals of a business entity, as such is defined in such regulations, have no taxes due to this state. The sole right to any hearing authorized pursuant to such regulations shall be to the commissioner and not to the public agency issuing the license. |
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| 35 | 35 | | |
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| 36 | 36 | | Sec. 2. Section 12-35 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2010): |
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| 37 | 37 | | |
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| 38 | 38 | | (a) Wherever used in this chapter, unless otherwise provided: [,] |
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| 39 | 39 | | |
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| 40 | 40 | | (1) ["state] "State collection agency" includes the Treasurer, the Commissioner of Revenue Services and any other state official, board or commission authorized by law to collect taxes payable to the state and any duly appointed deputy of any such official, board or commission; |
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| 41 | 41 | | |
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| 42 | 42 | | (2) ["tax"] "Tax" includes not only the principal of any tax but also all interest, penalties, fees and other charges added thereto by law; and |
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| 43 | 43 | | |
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| 44 | 44 | | (3) ["serving] "Serving officer" includes any state marshal, constable or employee of such state collection agency designated for such purpose by a state collection agency and any person so designated by the Labor Commissioner. |
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| 45 | 45 | | |
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| 46 | 46 | | (b) Upon the failure of any person to pay any tax, except any tax under chapter 216, due the state within thirty days from its due date, the state collection agency charged by law with its collection shall add thereto such penalty or interest or both as are prescribed by law, provided, if any statutory penalty is not specified, there may be added a penalty in the amount of ten per cent of the whole or such part of the principal of the tax as is unpaid or fifty dollars, whichever amount is greater, and provided, if any statutory interest is not specified, there shall be added interest at the rate of one per cent of the whole or such part of the principal of the tax as is unpaid for each month or fraction thereof, from the due date of such tax to the date of payment. |
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| 47 | 47 | | |
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| 48 | 48 | | (c) Upon the failure of any person to pay any tax, except any tax under chapter 216, due within thirty days of its due date, the state collection agency charged by law with the collection of such tax may make out and sign a warrant directed to any serving officer for distraint upon any property of such person found within the state, whether real or personal. An itemized bill shall be attached thereto, certified by the state collection agency issuing such warrant as a true statement of the amount due from such person. Such warrant shall have the same force and effect as an execution issued pursuant to chapter 906. Such warrant may be levied on any real property or tangible or intangible personal property of such person, and sale made pursuant to such warrant in the same manner and with the same force and effect as a levy of sale pursuant to an execution. In addition thereto, if such warrant has been issued by the Commissioner of Revenue Services, [his] such commissioner's deputy, the Labor Commissioner, the executive director of the Employment Security Division or any person in the Employment Security Division in a position equivalent to or higher than the position presently held by a revenue examiner four, said serving officer shall be authorized to place a keeper in any place of business and it shall be such keeper's duty to secure the income of such business for the state and, when it is in the best interest of the state, to force cessation of such business operation. In addition, the Attorney General may collect any such tax by civil action. If a state collection agency brings a civil action in the appropriate courts of another state, and the state collection agency is the prevailing party in such an action, the state collection agency shall be entitled to recover all costs, fees and expenses in connection with such action, including collection costs and reasonable attorney's fees. |
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| 49 | 49 | | |
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| 50 | 50 | | (d) Each serving officer so receiving a warrant shall make a return with respect to such warrant to the appropriate collection agency within a period of ten days following receipt of such warrant. Each serving officer shall collect from such person, in addition to the amount shown on such warrant, [his] such serving officer's fees and charges, which shall be twice those authorized by statute for serving officers, provided the minimum charge shall be five dollars and money collected pursuant to such warrant shall be first applied to the amount of any fees and charges of the serving officer. In the case of an employee of the state acting as a serving officer the fees and charges collected by such employee shall inure to the benefit of the state. For the purposes of this section, "keeper" means a person who has been given authority by an officer authorized to serve a tax warrant to act in the state's interest to secure the income of a business for the state and, when it is in the best interest of the state, to force the cessation of such business's operation, upon the failure of such business to pay taxes owed to the state. |
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| 51 | 51 | | |
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| 52 | 52 | | [(b)] (e) (1) Any such warrant on any intangible personal property of any person may be served by mailing a certified copy of such warrant by certified mail, return receipt requested, to any third person in possession of, or obligated with respect to, receivables, bank accounts, evidences of debt, securities, salaries, wages, commissions, compensation or other intangible personal property subject to such warrant, ordering such third person to forthwith deliver such property or pay the amount due or payable to the state collection agency which has made out such warrant, provided such warrant may be issued only after the state collection agency making out such warrant has notified the person owning such property, in writing, of its intention to issue such warrant. The notice of intent shall be: (A) Given in person; (B) left at the dwelling or usual place of business of such person; or (C) sent by certified mail, return receipt requested, to such person's last known address, not less than thirty days before the day the warrant is to be issued. |
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| 53 | 53 | | |
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| 54 | 54 | | (2) Any such warrant on any intangible personal property of any person may be served by electronic mail or facsimile machine on any third person in possession of, or obligated with respect to, receivables, bank accounts, evidences of debt, securities, salaries, wages, commissions, compensation or other intangible personal property subject to such warrant, ordering such third person to forthwith deliver such property or pay the amount due or payable to the state collection agency which has made out such warrant provided such warrant may be issued only after the state collection agency making out such warrant has notified the person owning such property, in writing, of its intention to issue such warrant. The notice of intent shall be: (A) Given in person; (B) left at the dwelling or usual place of business of such person; or (C) sent by certified mail, return receipt requested, to such person's last-known address, not less than thirty days before the day the warrant is to be issued. |
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| 55 | 55 | | |
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| 56 | 56 | | Sec. 3. Section 12-414a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2010): |
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| 57 | 57 | | |
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| 58 | 58 | | (a) For purposes of this section: |
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| 59 | 59 | | |
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| 60 | 60 | | (1) "Responsible person" means any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this chapter on behalf of a retailer or to collect or truthfully account for and pay over the tax imposed under this chapter on behalf of a retailer; |
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| 61 | 61 | | |
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| 62 | 62 | | (2) "Wilfully" shall be treated as the term "willfully" is described in Section 6672 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time. |
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| 63 | 63 | | |
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| 64 | 64 | | (b) Each responsible person, other than a retailer, who is required, on behalf of a retailer, to collect, truthfully account for and pay over the tax imposed on such retailer under this chapter and who wilfully fails to collect such tax or truthfully account for and pay over such tax or who wilfully attempts in any manner to evade or defeat the tax or the payment [thereof] of such tax, shall, in addition to other penalties provided by law, be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over, including any penalty or interest attributable to such wilful failure to collect or truthfully account for and pay over such tax or such wilful attempt to evade or defeat such tax, provided such penalty shall only be imposed against such person in the event that such tax, penalty or interest cannot otherwise be collected from the retailer itself in accordance with section 12-420. |
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| 65 | 65 | | |
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| 66 | 66 | | (c) The amount of such penalty with respect to which a responsible person may be personally liable under this section shall be collected in accordance with said section 12-420 and any amount so collected shall be allowed as a credit against the amount of such tax, penalty or interest due and owing from the retailer. The amount of such penalty with respect to which a responsible person may be personally liable under this section shall not be subject to waiver under section 12-419. |
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| 67 | 67 | | |
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| 68 | 68 | | (d) The dissolution of the retailer shall not discharge any responsible person in relation to any personal liability under this section for wilful failure to collect or truthfully account for and pay over such tax or for a wilful attempt to evade or defeat such tax prior to dissolution, except as otherwise provided in this section. [For purposes of this section, "person" includes any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this chapter on behalf of a retailer or to collect or truthfully account for and pay over the tax imposed under this chapter on behalf of a retailer.] |
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| 69 | 69 | | |
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| 70 | 70 | | (e) For purposes of section 12-418, a person against whom a penalty is imposed under this section may file a petition for reassessment, provided, if the retailer has filed a petition for reassessment for the same period or periods, the petition for reassessment that may be filed by the person against whom a penalty is imposed under this section shall be limited to the issue of whether the person is a responsible person. |
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| 71 | 71 | | |
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| 72 | 72 | | (f) A responsible person against whom a penalty is imposed under this section shall be entitled to recover a payment made by such person pursuant to this section from the retailer. |
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| 73 | 73 | | |
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| 74 | 74 | | Sec. 4. Section 12-458e of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2010): |
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| 75 | 75 | | |
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| 76 | 76 | | (a) For purposes of this section: |
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| 77 | 77 | | |
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| 78 | 78 | | (1) "Responsible person" means any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this chapter on behalf of a distributor or to collect or truthfully account for and pay over the tax imposed under this chapter on behalf of a distributor; |
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| 79 | 79 | | |
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| 80 | 80 | | (2) "Wilfully" shall be treated as the term "willfully" is described in Section 6672 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time. |
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| 81 | 81 | | |
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| 82 | 82 | | (b) Each responsible person, other than a distributor, who is required, on behalf of a distributor, to collect, truthfully account for and pay over the tax imposed on such distributor under this chapter and who wilfully fails to collect such tax or truthfully account for and pay over such tax or who wilfully attempts in any manner to evade or defeat the tax or the payment [thereof] of such tax, shall, in addition to other penalties provided by law, be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over, including any penalty or interest attributable to such wilful failure to collect or truthfully account for and pay over such tax or such wilful attempt to evade or defeat such tax, provided such penalty shall only be imposed against such person in the event that such tax, penalty or interest cannot otherwise be collected from the distributor itself in accordance with section 12-475. |
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| 83 | 83 | | |
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| 84 | 84 | | (c) The amount of such penalty with respect to which a responsible person may be personally liable under this section shall be collected in accordance with said section 12-475 and any amount so collected shall be allowed as a credit against the amount of such tax, penalty or interest due and owing from the distributor. The amount of such penalty with respect to which a responsible person may be personally liable under this section shall not be subject to waiver under section 12-458. |
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| 85 | 85 | | |
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| 86 | 86 | | (d) The dissolution of such distributor shall not discharge any responsible person in relation to any personal liability under this section for wilful failure to collect or truthfully account for and pay over such tax or for a wilful attempt to evade or defeat such tax prior to dissolution, except as otherwise provided in this section. [For purposes of this section, "person" includes any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this chapter on behalf of a distributor or to collect or truthfully account for and pay over the tax imposed under this chapter on behalf of a distributor.] |
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| 87 | 87 | | |
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| 88 | 88 | | (e) A person against whom a penalty is imposed under this section may apply to the commissioner, in writing, for a hearing, as provided in section 12-461 in the case of a distributor aggrieved by the action of the commissioner, provided, if the distributor has applied to the commissioner, in writing, for a hearing for the same period or periods, the hearing that may be applied for by the person against whom a penalty is imposed under this section shall be limited to the issue of whether such person is a responsible person. |
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| 89 | 89 | | |
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| 90 | 90 | | (f) A responsible person against whom a penalty is imposed under this section shall be entitled to recover a payment made by such person pursuant to this section from the distributor. |
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| 91 | 91 | | |
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| 92 | 92 | | Sec. 5. Section 12-547a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2010): |
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| 93 | 93 | | |
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| 94 | 94 | | (a) For purposes of this section: |
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| 95 | 95 | | |
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| 96 | 96 | | (1) "Responsible person" means any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this chapter on behalf of a distributor or to collect or truthfully account for and pay over the tax imposed under this chapter on behalf of a distributor; |
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| 97 | 97 | | |
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| 98 | 98 | | (2) "Wilfully" shall be treated as the term "willfully" is described in Section 6672 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time. |
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| 99 | 99 | | |
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| 100 | 100 | | (b) Each responsible person, other than a taxpayer, who is required, on behalf of a taxpayer, to collect, truthfully account for and pay over the tax imposed on such taxpayer under this chapter and who wilfully fails to collect such tax or truthfully account for and pay over such tax or who wilfully attempts in any manner to evade or defeat the tax or the payment [thereof] of such tax, shall, in addition to other penalties provided by law, be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over, including any penalty or interest attributable to such wilful failure to collect or truthfully account for and pay over such tax or such wilful attempt to evade or defeat such tax, provided such penalty shall only be imposed against such person in the event that such tax, penalty or interest cannot otherwise be collected from the taxpayer itself in accordance with section 12-555a. |
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| 101 | 101 | | |
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| 102 | 102 | | (c) The amount of such penalty with respect to which a responsible person may be personally liable under this section shall be collected in accordance with said section 12-555a and any amount so collected shall be allowed as a credit against the amount of such tax, penalty or interest due and owing from the taxpayer. The amount of such penalty with respect to which a responsible person may be personally liable under this section shall not be subject to waiver under section 12-548. |
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| 103 | 103 | | |
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| 104 | 104 | | (d) The dissolution of such taxpayer shall not discharge any responsible person in relation to any personal liability under this section for wilful failure to collect or truthfully account for and pay over such tax or for a wilful attempt to evade or defeat such tax prior to dissolution, except as otherwise provided in this section. [For purposes of this section, "person" includes any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this chapter on behalf of a taxpayer or to collect or truthfully account for and pay over the tax imposed under this chapter on behalf of a taxpayer.] |
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| 105 | 105 | | |
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| 106 | 106 | | (e) A person against whom a penalty is imposed under this section may apply to the commissioner, in writing, for a hearing, as provided in section 12-553 in the case of a taxpayer aggrieved by the action of the commissioner, provided, if the taxpayer has applied to the commissioner, in writing, for a hearing for the same period or periods, the hearing that may be applied for by the person against whom a penalty is imposed under this section shall be limited to the issue of whether the person is a responsible person. |
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| 107 | 107 | | |
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| 108 | 108 | | (f) A responsible person against whom a penalty is imposed under this section shall be entitled to recover a payment made by such person pursuant to this section from the taxpayer. |
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| 109 | 109 | | |
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| 110 | 110 | | Sec. 6. Section 12-736 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2010): |
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| 111 | 111 | | |
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| 112 | 112 | | (a) For purposes of this section: |
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| 113 | 113 | | |
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| 114 | 114 | | (1) "Responsible person" means any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership or limited liability company who, as such officer, employee or member, is under a duty to file a tax return under this chapter on behalf of an employer or payer or to collect or truthfully account for and pay over the tax imposed under this chapter on behalf of an employer or payer; |
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| 115 | 115 | | |
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| 116 | 116 | | (2) "Wilfully" shall be treated as the term "willfully" is described in Section 6672 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time. |
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| 117 | 117 | | |
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| 118 | 118 | | [(a)] (b) Any responsible person, [required] other than an employer or payer, as defined in subsection (e) of section 12-707 who is required, on behalf of an employer or payer, to collect, truthfully account for and pay over the tax imposed under this chapter who wilfully fails to collect such tax or truthfully account for and pay over such tax or who wilfully attempts in any manner to evade or defeat the tax or the payment [thereof] of such tax, shall, in addition to other penalties provided by law, be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over, including any penalty or interest attributable to such wilful failure to collect or truthfully account for and pay over such tax or such wilful attempt to evade or defeat such tax, provided such penalty shall only be imposed against such person in the event that such tax, penalty or interest cannot otherwise be collected from the employer or payer in accordance with section 12-734. |
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| 119 | 119 | | |
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| 120 | 120 | | (c) The amount of such penalty with respect to which a responsible person may be personally liable under this section shall be collected in accordance with section 12-734 and any amount so collected shall be allowed as a credit against the amount of such tax, penalty or interest due and owing from the employer or payer. The amount of such penalty with respect to which a responsible person may be personally liable under this section shall not be subject to waiver under section 12-735. |
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| 121 | 121 | | |
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| 122 | 122 | | (d) The dissolution of such employer or payer shall not discharge any responsible person in relation to any personal liability under this section for wilful failure to collect or truthfully account for and pay over such tax or for a wilful attempt to evade or defeat such tax prior to such dissolution, except as otherwise provided in this section. |
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| 123 | 123 | | |
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| 124 | 124 | | (e) A person against whom a penalty is imposed under this section may protest the imposition of the penalty, as provided in section 12-729 in the case of a taxpayer's protest against a proposed assessment, provided, if the employer or payer has filed a protest for the same period or periods, the protest that may be filed by the person against whom a penalty is imposed under this section shall be limited to the issue of whether such person is a responsible person. |
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| 125 | 125 | | |
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| 126 | 126 | | (f) A responsible person against whom a penalty is imposed under this section shall be entitled to recover a payment made by such person pursuant to this section from the employer or payer. |
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| 127 | 127 | | |
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| 128 | 128 | | [(b)] (g) Any responsible person who with fraudulent intent shall fail to pay, to deduct or to withhold and pay any tax, to make, render, sign or certify any return or to supply any information within the time required by or under this chapter shall be subject to a penalty of not more than one thousand dollars, in addition to any other amounts required under this chapter to be imposed, assessed and collected by the commissioner. |
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| 129 | 129 | | |
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| 130 | 130 | | |
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| 131 | 131 | | |
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| 132 | 132 | | |
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| 133 | 133 | | This act shall take effect as follows and shall amend the following sections: |
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| 134 | 134 | | Section 1 July 1, 2010 New section |
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| 135 | 135 | | Sec. 2 July 1, 2010 12-35 |
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| 136 | 136 | | Sec. 3 July 1, 2010 12-414a |
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| 137 | 137 | | Sec. 4 July 1, 2010 12-458e |
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| 138 | 138 | | Sec. 5 July 1, 2010 12-547a |
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| 139 | 139 | | Sec. 6 July 1, 2010 12-736 |
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| 140 | 140 | | |
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| 141 | 141 | | This act shall take effect as follows and shall amend the following sections: |
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| 142 | 142 | | |
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| 143 | 143 | | Section 1 |
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| 144 | 144 | | |
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| 145 | 145 | | July 1, 2010 |
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| 146 | 146 | | |
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| 147 | 147 | | New section |
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| 148 | 148 | | |
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| 149 | 149 | | Sec. 2 |
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| 150 | 150 | | |
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| 151 | 151 | | July 1, 2010 |
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| 152 | 152 | | |
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| 153 | 153 | | 12-35 |
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| 154 | 154 | | |
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| 155 | 155 | | Sec. 3 |
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| 156 | 156 | | |
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| 157 | 157 | | July 1, 2010 |
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| 158 | 158 | | |
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| 159 | 159 | | 12-414a |
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| 160 | 160 | | |
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| 161 | 161 | | Sec. 4 |
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| 162 | 162 | | |
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| 163 | 163 | | July 1, 2010 |
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| 164 | 164 | | |
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| 165 | 165 | | 12-458e |
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| 166 | 166 | | |
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| 167 | 167 | | Sec. 5 |
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| 168 | 168 | | |
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| 169 | 169 | | July 1, 2010 |
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| 170 | 170 | | |
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| 171 | 171 | | 12-547a |
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| 172 | 172 | | |
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| 173 | 173 | | Sec. 6 |
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| 174 | 174 | | |
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| 175 | 175 | | July 1, 2010 |
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| 176 | 176 | | |
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| 177 | 177 | | 12-736 |
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| 178 | 178 | | |
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| 179 | 179 | | |
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| 180 | 180 | | |
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| 181 | 181 | | FIN Joint Favorable Subst. |
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