General Assembly Proposed Bill No. 825
January Session, 2015 LCO No. 2582
*02582*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
SEN. SLOSSBERG, 14th Dist.
General Assembly
Proposed Bill No. 825
January Session, 2015
LCO No. 2582
*02582*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
SEN. SLOSSBERG, 14th Dist.
AN ACT CONCERNING THE DEADLINE FOR FILING SALES AND USE TAX RETURNS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
That section 12-414 of the general statutes be amended to provide discretion to the Commissioner of Revenue Services to grant a waiver of the deadline for filing a sales and use tax return from the twentieth day of the month following each monthly or quarterly period to the last day of such month in order to address the needs of small businesses and certified public accountants who were disproportionately disadvantaged by the change of such deadline in 2014.
Statement of Purpose:
To provide discretion to the Commissioner of Revenue Services to grant a waiver of the deadline for filing a sales and use tax return.