| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | General Assembly Proposed Bill No. 5211 | |
| 2 | 2 | January Session, 2013 LCO No. 300 | |
| 3 | 3 | Referred to Committee on FINANCE, REVENUE AND BONDING | |
| 4 | 4 | Introduced by: | |
| 5 | 5 | REP. FLOREN, 149th Dist. | |
| 6 | 6 | ||
| 7 | 7 | General Assembly | |
| 8 | 8 | ||
| 9 | 9 | Proposed Bill No. 5211 | |
| 10 | 10 | ||
| 11 | 11 | January Session, 2013 | |
| 12 | 12 | ||
| 13 | 13 | LCO No. 300 | |
| 14 | 14 | ||
| 15 | 15 | Referred to Committee on FINANCE, REVENUE AND BONDING | |
| 16 | 16 | ||
| 17 | 17 | Introduced by: | |
| 18 | 18 | ||
| 19 | 19 | REP. FLOREN, 149th Dist. | |
| 20 | 20 | ||
| 21 | 21 | AN ACT CONCERNING THE SUSPENSION OF INTEREST OR PENALTIES UPON THE FILING OF AN APPEAL TO THE DEPARTMENT OF REVENUE SERVICES. | |
| 22 | 22 | ||
| 23 | 23 | Be it enacted by the Senate and House of Representatives in General Assembly convened: | |
| 24 | 24 | ||
| 25 | 25 | 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. | |
| 26 | 26 | ||
| 27 | 27 | Statement of Purpose: | |
| 28 | 28 | ||
| 29 | 29 | To suspend the accrual of interest or penalties while an appeal is pending with the Department of Revenue Services. |