| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | General Assembly Proposed Bill No. 586 | |
| 2 | 2 | January Session, 2011 LCO No. 855 | |
| 3 | 3 | Referred to Committee on Finance, Revenue and Bonding | |
| 4 | 4 | Introduced by: | |
| 5 | 5 | SEN. GUGLIELMO, 35th Dist. | |
| 6 | 6 | ||
| 7 | 7 | General Assembly | |
| 8 | 8 | ||
| 9 | 9 | Proposed Bill No. 586 | |
| 10 | 10 | ||
| 11 | 11 | January Session, 2011 | |
| 12 | 12 | ||
| 13 | 13 | LCO No. 855 | |
| 14 | 14 | ||
| 15 | 15 | Referred to Committee on Finance, Revenue and Bonding | |
| 16 | 16 | ||
| 17 | 17 | Introduced by: | |
| 18 | 18 | ||
| 19 | 19 | SEN. GUGLIELMO, 35th Dist. | |
| 20 | 20 | ||
| 21 | 21 | AN ACT CONCERNING THE LIMITS ON TIME FOR MAKING DEFICIENCY ASSESSMENTS. | |
| 22 | 22 | ||
| 23 | 23 | Be it enacted by the Senate and House of Representatives in General Assembly convened: | |
| 24 | 24 | ||
| 25 | 25 | That section 12-733 of the general statutes be amended to provide that, for errors of five hundred dollars or less on personal income tax returns, the Department of Revenue Services shall notify a taxpayer of a deficiency assessment within two years from the date the tax return is filed. | |
| 26 | 26 | ||
| 27 | 27 | Statement of Purpose: | |
| 28 | 28 | ||
| 29 | 29 | To require the Department of Revenue Services to give notice within two years, rather than three years, of errors on personal income tax returns, before large interest expenses are incurred. |