Connecticut House Bill HB05019

Connecticut 2011 Regular Session

• Introduced: 1/5/11
• Refer: 1/5/11

Caption

An Act Concerning The Imposition Of Late Fees By The Department Of Revenue Services.

Impact

If enacted, HB 05019 would effectively alter the current policies regarding late payment penalties by the DRS, thereby impacting how penalties are assessed for online transactions. By specifying that payments made online by the deadline shall not incur late fees if made after hours, it provides a protective measure for taxpayers. This could greatly reduce the financial burden on individuals who might otherwise face unnecessary penalties due to circumstances beyond their control, ultimately promoting a more taxpayer-friendly approach within the department's practices.

Summary

House Bill 05019 proposes an amendment to the general statutes regarding the imposition of late fees by the Department of Revenue Services (DRS) for online tax payments. The main objective of the bill is to ensure that individuals making tax payments online are not penalized with late fees if their payment is submitted before midnight on the due date, even if it occurs after standard business hours when the DRS is closed. This adjustment aims to provide fairness to taxpayers who attempt to meet deadlines but may face technical or other issues that prevent timely processing during regular working hours.

Contention

While the bill appears to simplify the tax payment process for individuals, there may be concerns regarding its implementation and the potential for increased administrative burden on the DRS. Stakeholders may debate how this policy change could affect the integrity of tax collection processes. Some may argue that allowing payments until midnight could create loopholes or administrative challenges in enforcing tax compliance, as well as concerns over the potential influx of last-minute payments that could complicate the department's operations.