General Assembly Proposed Bill No. 5211
January Session, 2013 LCO No. 300
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
REP. FLOREN, 149th Dist.
General Assembly
Proposed Bill No. 5211
January Session, 2013
LCO No. 300
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
REP. FLOREN, 149th Dist.
AN ACT CONCERNING THE SUSPENSION OF INTEREST OR PENALTIES UPON THE FILING OF AN APPEAL TO THE DEPARTMENT OF REVENUE SERVICES.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
That title 12 of the general statutes be amended to require that the Department of Revenue Services suspend the accrual of interest or penalties on a debt upon the filing of an appeal by a taxpayer. Penalties or interest may be negotiated or reassigned upon a final decision.
Statement of Purpose:
To suspend the accrual of interest or penalties while an appeal is pending with the Department of Revenue Services.