Connecticut 2013 Regular Session

Connecticut House Bill HB06568 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	General Assembly Raised Bill No. 6568
2	2	January Session, 2013 LCO No. 3931
3	3	03931_______FIN
4	4	Referred to Committee on FINANCE, REVENUE AND BONDING
5	5	Introduced by:
6	6	(FIN)
7	7
8	8	General Assembly
9	9
10	10	Raised Bill No. 6568
11	11
12	12	January Session, 2013
13	13
14	14	LCO No. 3931
15	15
16	16	03931_______FIN
17	17
18	18	Referred to Committee on FINANCE, REVENUE AND BONDING
19	19
20	20	Introduced by:
21	21
22	22	(FIN)
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24	24	AN ACT CONCERNING PENALTY WAIVERS AND OTHER REVISIONS TO TITLE 12.
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26	26	Be it enacted by the Senate and House of Representatives in General Assembly convened:
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28	28	Section 1. Section 12-3a of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013):
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30	30	(a) There is created a Penalty Review Committee which shall consist of the State Comptroller or an employee of the office of the State Comptroller designated by said Comptroller, the Secretary of the Office of Policy and Management or an employee of the Office of Policy and Management designated by said secretary and the Commissioner of Revenue Services or an employee of the Department of Revenue Services designated by said commissioner. Said committee shall meet monthly or as often as necessary to approve any waiver of penalty in excess of one thousand dollars which the Commissioner of Revenue Services [, or the Commissioner of Consumer Protection,] is authorized to waive in accordance with this title, [which is in excess of five hundred dollars] or which the Commissioner of Consumer Protection is authorized to waive in accordance with chapter 226. A majority vote of the committee shall be required for approval of such waiver.
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32	32	(b) An itemized statement of all waivers approved under this section shall be available to the public for inspection by any person.
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34	34	(c) The Penalty Review Committee created pursuant to subsection (a) of this section shall adopt regulations in accordance with chapter 54 establishing guidelines for the waiver of any penalty in excess of [five hundred] one thousand dollars.
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36	36	(d) Any person aggrieved by the action of the Penalty Review Committee may, within one month after notice of such action is delivered or mailed to such person, appeal therefrom to the superior court for the judicial district of New Britain, which shall be accompanied by a citation to the members of said committee to appear before said court. Such citation shall be signed by the same authority, and such appeal shall be returnable at the same time and served and returned in the same manner as is required in case of a summons in a civil action. The authority issuing the citation shall take from the appellant a bond or recognizance to the state of Connecticut with surety to prosecute the appeal to effect and to comply with the orders and decrees of the court in the premises. Such appeals shall be preferred cases, to be heard, unless cause appears to the contrary, at the first session, by the court or by a committee appointed by it. Said court may grant such relief as may be equitable. If the appeal is without probable cause, the court may tax double or triple costs, as the case demands; and, upon all such appeals which may be denied, costs may be taxed against the appellant at the discretion of the court, but no costs shall be taxed against the state.
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38	38	Sec. 2. Subsection (h) of section 12-409 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2013):
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40	40	(h) (1) Any person who knowingly violates any provision of this section shall be fined not more than five hundred dollars or imprisoned not more than three months or both for each offense.
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42	42	(2) Any person who fails to secure or renew a permit as provided in this section shall be subject to a civil penalty of two hundred fifty dollars for the first day such person engages in or transacts business without a permit and one hundred dollars for each subsequent day such person engages in or transacts business without such permit. Subject to the provisions of section 12-3a, as amended by this act, the commissioner may waive all or any part of the civil penalty provided in this subdivision if it is proven to the commissioner's satisfaction that the failure to secure or renew such permit was due to reasonable cause and was not intentional or due to neglect.
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44	44	Sec. 3. (NEW) (Effective July 1, 2013) (a) For purposes of this section, "license" means (1) any license issued by the commissioner pursuant to the provisions of chapter 214 of the general statutes, (2) any license issued by the commissioner pursuant to the provisions of section 12-330b of the general statutes, or (3) a seller's permit issued by the commissioner pursuant to section 12-409 of the general statutes.
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46	46	(b) Prior to issuing or renewing the license of any person, the commissioner may determine whether such person owes taxes to this state, which taxes are finally due and payable and with respect to which any administrative or judicial remedies, or both, have been exhausted or have lapsed. If the commissioner determines that such person owes such taxes, the commissioner shall not issue a license to, or renew the license of, such person, until such person pays such taxes, or makes an arrangement satisfactory to the commissioner to pay such taxes.
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51	51	This act shall take effect as follows and shall amend the following sections:
52	52	Section 1 July 1, 2013 12-3a
53	53	Sec. 2 July 1, 2013 12-409(h)
54	54	Sec. 3 July 1, 2013 New section
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56	56	This act shall take effect as follows and shall amend the following sections:
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58	58	Section 1
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60	60	July 1, 2013
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62	62	12-3a
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64	64	Sec. 2
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66	66	July 1, 2013
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68	68	12-409(h)
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70	70	Sec. 3
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72	72	July 1, 2013
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74	74	New section
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76	76	Statement of Purpose:
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78	78	To allow the Commissioner of Revenue Services, acting without review by the Penalty Review Committee, to waive any penalty of $1,000 or less, to provide a civil penalty for operating a business without a seller's permit, and to allow the commissioner to refuse to issue or renew a cigarette license, tobacco products license or seller's permit to a person who owes taxes to the state.
79	79
80	80	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]