Connecticut 2013 Regular Session

Connecticut House Bill HB06567

Introduced
3/4/13  
Refer
3/4/13  
Report Pass
4/4/13  
Refer
4/15/13  
Report Pass
4/22/13  
Report Pass
4/22/13  
Refer
4/30/13  
Refer
4/30/13  
Report Pass
5/7/13  
Report Pass
5/7/13  
Engrossed
5/14/13  
Report Pass
5/16/13  
Chaptered
6/6/13  
Chaptered
6/6/13  
Enrolled
6/10/13  
Enrolled
6/10/13  

Caption

An Act Concerning Department Of Revenue Services Procedures Regarding Penalty Waivers, Personnel Proceedings, Sales Tax Permits And License Renewals.

Impact

The passage of HB 06567 has implications for the administrative mechanisms of tax collection and compliance within Connecticut. By codifying a formal process for penalty waivers and establishing a review committee, the bill potentially reduces arbitrary decision-making in taxation and enhances accountability. It ensures that taxpayers have a clear route for addressing penalties, while also maintaining a public record of assessed waivers. Moreover, the amendments related to license issuance will allow the DRS to closely tie tax compliance to the licensing process, necessitating individuals to settle any outstanding taxes before obtaining or renewing their licenses.

Summary

House Bill 06567 concerns the procedures of the Department of Revenue Services (DRS) with regard to penalty waivers, personnel proceedings, sales tax permits, and license renewals. The bill aims to streamline processes within the DRS, creating a Penalty Review Committee that would oversee waivers exceeding a certain monetary threshold. This committee's actions will be subject to public inspection, enhancing transparency regarding penalty waivers granted by the commissioner of the DRS.

Sentiment

The sentiment around HB 06567 appears to be largely favorable, as it is seen as a move towards greater transparency and accountability within tax administration. Business owners and stakeholders may appreciate the structured approach to waiver approval, which is beneficial in creating a more predictable regulatory environment. However, there may be concerns from some individuals about the tighter controls over licensing based on tax compliance, as it could complicate the process for those facing financial difficulties.

Contention

Notable points of contention regarding HB 06567 could involve the potential impact on individuals or businesses that have valid reasons for not being in compliance with tax obligations. Some may argue that strictly tying licensing to tax compliance could unfairly penalize those experiencing financial hardships. Observers might raise questions about the fairness and accessibility of the waiver process and whether the criteria set by the Penalty Review Committee adequately reflect the diverse situations of taxpayers.

Companion Bills

No companion bills found.

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