General Assembly Raised Bill No. 6561
January Session, 2011 LCO No. 4395
*_____HB06561FIN___040711____*
Referred to Committee on Finance, Revenue and Bonding
Introduced by:
(FIN)
General Assembly
Raised Bill No. 6561
January Session, 2011
LCO No. 4395
*_____HB06561FIN___040711____*
Referred to Committee on Finance, Revenue and Bonding
Introduced by:
(FIN)
AN ACT CONCERNING SALES TAXES PAID BY BUSINESSES.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Subsection (b) of section 12-686 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011, and applicable to tax periods commencing on or after said date):
(b) Notwithstanding any provision of subsection (a) of this section: (1) No person shall be required to pay any tax by electronic funds transfer until the department has given notice to such person of such requirement; (2) no person shall be required to pay any tax imposed by chapter 219 by electronic funds transfer if such person can demonstrate, to the commissioner's satisfaction, hardship in paying by electronic funds transfer. Such hardship may include, but need not be limited to, limited access to the necessary technology, limited knowledge of the necessary technology, or valid concerns about online banking and potential security issues; and [(2)] (3) no person required to pay any tax for any period by electronic funds transfer shall cease such method of payment until notified by the department that such method of payment is no longer required. The department shall give notice to such person that such method of payment is no longer required as soon as practicable after such determination is made.
This act shall take effect as follows and shall amend the following sections:
Section 1 July 1, 2011, and applicable to tax periods commencing on or after said date 12-686(b)
This act shall take effect as follows and shall amend the following sections:
Section 1
July 1, 2011, and applicable to tax periods commencing on or after said date
12-686(b)
FIN Joint Favorable
FIN
Joint Favorable