| 16 | | - | Section 1. (NEW) (Effective October 1, 2017) (a) As used in this section: |
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| 28 | + | Section 1. (NEW) (Effective October 1, 2017) (a) As used in this section, "tax advisor" means a person providing tax advice or guidance, including tax preparation services, to a taxpayer in connection with a Connecticut tax return, Connecticut tax filing or Connecticut tax obligation. "Tax advisor" includes, but is not limited to, accountants, attorneys, agents enrolled to practice before the Internal Revenue Service pursuant to 31 CFR 10.4, as amended from time to time, accounting firms, law firms and payroll processing companies. |
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| 29 | + | |
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| 30 | + | (b) (1) If the Commissioner of Revenue Services waives all or part of a penalty imposed (A) under section 12-206, 12-229, 12-263c, 12-263m, as amended by this act, 12-268d, 12-284b, 12-293a, 12-330d, 12-390c, 12-392, 12-405d, 12-419, 12-439, 12-458, 12-488, 12-502a, 12-509, 12-548, 12-590, 12-638c, 12-649, 12-655, 12-667, 12-668, 12-692, 12-735, 17b-320, 38a-277 or 51-81b of the general statutes, or (B) due to a failure to timely initiate an electronic funds transfer in accordance with section 12-689-4 of the regulations of Connecticut state agencies, due to a taxpayer's reliance on the advice, guidance, actions or assistance of a tax advisor and, when applicable, such waiver is approved by the Penalty Review Committee established pursuant to section 12-3a of the general statutes, the commissioner shall impose a penalty on such tax advisor in an amount equal to the amount of the penalty waived. If the taxpayer relied on more than one tax advisor, the commissioner shall impose a penalty on each such tax advisor that would be jointly and severally liable for the amount of the penalty, except that the commissioner shall not collect an amount that exceeds the amount of the penalty waived. |
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| 31 | + | |
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| 32 | + | (2) Subject to the provisions of section 12-3a of the general statutes, the commissioner may waive all or part of the penalty provided under subdivision (1) of this subsection when it is proven to the commissioner's satisfaction that the advice, guidance, actions or assistance of a tax advisor was reasonable and that there was no neglect on the part of such tax advisor. |
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| 33 | + | |
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| 34 | + | (c) (1) Any determination made by the commissioner under subdivision (2) of subsection (b) of this section shall be deemed to be made under the chapter of the general statutes pursuant to which the taxpayer penalty was imposed. Any tax advisor aggrieved by such determination may seek judicial review in accordance with the applicable appeal provisions of such chapter. |
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| 35 | + | |
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| 36 | + | (2) Any tax advisor aggrieved by the determination of the Penalty Review Committee under subdivision (2) of subsection (b) of this subsection may seek judicial review in accordance with the provisions of subsection (d) of section 12-3a of the general statutes. |
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| 37 | + | |
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| 38 | + | (3) Any determination of the commissioner or said committee under subdivision (2) of subsection (b) of this section shall be deemed to be discretionary and an appeal of any such determination shall not constitute an appeal from the commissioner for purposes of section 4-186 of the general statutes. Judicial review of any such determination shall be limited to whether the commissioner's or said committee's determination was arbitrary or capricious. |
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| 39 | + | |
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| 40 | + | Sec. 2. (NEW) (Effective October 1, 2017) (a) As used in this section: |
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| 80 | | - | (4) The fee for an initial application shall be one hundred dollars. A permit issued pursuant to this subsection shall expire after two years and a tax preparer or facilitator seeking renewal shall submit a renewal application and renewal fee of fifty dollars. |
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| 104 | + | (D) Subject to the provisions of section 12-3a of the general statutes, the commissioner may waive all or part of the penalty provided under this subsection when it is proven to the commissioner's satisfaction that the violation or failure was due to good cause. |
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| 105 | + | |
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| 106 | + | Sec. 3. (NEW) (Effective October 1, 2018) (a) As used in this section and sections 4 to 6, inclusive, of this act, "attorney", "certified public accountant", "commissioner", "creditor", "facilitator", "refund anticipation check", "refund anticipation loan", "return", "tax preparation services" and "tax preparer" have the same meanings as provided in section 2 of this act, and "commercial tax return preparation business" means a person that employs tax preparers. |
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| 107 | + | |
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| 108 | + | (b) (1) On or after January 1, 2019, no person, except as provided in subsection (e) of this section, shall engage in the business of, solicit business as or advertise as furnishing tax preparation services or acting as a facilitator or make representations to be a tax preparer or facilitator, without a tax preparer permit or a facilitator permit, as applicable, issued by the commissioner. Each applicant for such permit and renewal of such permit shall apply by electronic means in the form and manner prescribed by the commissioner. |
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| 109 | + | |
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| 110 | + | (2) Each individual applying for a permit shall (A) be eighteen years of age or older, (B) have obtained a high school diploma, (C) possess a preparer tax identification number issued by the Internal Revenue Service that shall be used by the tax preparer or facilitator for each return such tax preparer is required to sign and each refund anticipation loan or refund anticipation check such facilitator is required to sign, and (D) present evidence satisfactory to the commissioner that the applicant has experience, education or training in tax preparation services, such evidence to include, on and after January 1, 2020, a certificate of completion of an annual filing season program administered by the Internal Revenue Service. |
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| 111 | + | |
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| 112 | + | (3) The commissioner may issue a permit under this subsection to an applicant that (A) presents evidence satisfactory to the commissioner that the applicant is authorized as a tax preparer or facilitator in a state that has professional requirements substantially similar to the requirements for tax preparers or facilitators in this state, and (B) has completed, to the satisfaction of the commissioner, education or training covering federal and Connecticut personal income tax law and practice. The commissioner shall provide written notice of the commissioner's decision approving or denying an application for issuance or renewal of a permit not later than sixty days after receipt of the application. |
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| 113 | + | |
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| 114 | + | (4) The fee for an initial application shall be one hundred dollars. A permit issued pursuant to this subsection shall expire after two years and a tax preparer or facilitator seeking renewal shall submit a renewal application and renewal fee of one hundred dollars. |
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| 134 | | - | (2) The commissioner may discipline a tax preparer or facilitator by (A) issuing a written warning, (B) suspending the tax preparer's or facilitator's permit for a period not to exceed one year, or (C) revoking such permit. |
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| 168 | + | (b) The commissioner shall keep confidential any personal financial information gathered pursuant to an investigation under subdivision (5) of subsection (a) of this section, unless disclosure is (1) considered necessary for the investigation or prosecution of an alleged violation of this section or any regulation or order adopted thereunder, or (2) otherwise expressly authorized under the provisions of federal or state law. For purposes of this subdivision, "personal financial information" includes, but is not limited to, returns and return information, as defined under federal and state law. |
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| 169 | + | |
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| 170 | + | Sec. 5. (NEW) (Effective October 1, 2018) (a) Prior to providing tax preparation services, a tax preparer shall provide to any person requesting such services a written disclosure that includes: |
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| 171 | + | |
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| 172 | + | (1) The tax preparer's name, business address, primary business telephone number and preparer tax identification number issued by the Internal Revenue Service; |
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| 173 | + | |
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| 174 | + | (2) A statement that the tax preparer is not a certified public accountant or tax attorney; |
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| 175 | + | |
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| 176 | + | (3) The tax preparer's experience, education and training with respect to individual tax preparation services; |
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| 177 | + | |
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| 178 | + | (4) A list or description of the services the tax preparer is qualified to provide; |
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| 179 | + | |
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| 180 | + | (5) A description of each tax preparation service the tax preparer offers, including the fees for the preparation, processing and filing of individual forms; |
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| 181 | + | |
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| 182 | + | (6) An estimate of the total charge for completion of all requested tax preparation services; and |
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| 183 | + | |
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| 184 | + | (7) A general description of the encryption or other means used by the tax preparer for the secure storage and transmission of a taxpayer's personal and tax record information and a clear statement that the tax preparer shall be legally liable for any disclosure of such information that is not expressly authorized by the taxpayer. |
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| 185 | + | |
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| 186 | + | Sec. 6. (NEW) (Effective October 1, 2018) (a) (1) No tax preparer or facilitator shall do or commit any of the following acts or omissions, and the commissioner may deny an initial or a renewal permit application or impose professional discipline for a violation of this section: |
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| 187 | + | |
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| 188 | + | (A) Engage in unprofessional conduct resulting in disciplinary action by the federal government, any state or jurisdiction of the United States, any other governmental agency or a professional licensing board or similar entity. A certified copy of the decision, order or judgment imposing such disciplinary action shall constitute a rebuttable presumption of such conduct; |
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| 189 | + | |
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| 190 | + | (B) Procure or attempt to procure a permit under section 3 of this act by material misrepresentation or fraud; |
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| 191 | + | |
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| 192 | + | (C) Violate, attempt to violate or assist in or abet the violation of any provision of section 3 or 5 of this act; |
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| 193 | + | |
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| 194 | + | (D) Be convicted of any felony or misdemeanor that is substantially related to the qualifications, functions or duties of a tax preparer or facilitator. A certified copy of such conviction shall be conclusive evidence of the crime; or |
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| 195 | + | |
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| 196 | + | (E) Commit any fraudulent, dishonest or corrupt act that is substantially related to the qualifications, functions or duties of a tax preparer or facilitator. |
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| 197 | + | |
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| 198 | + | (2) The commissioner may discipline a tax preparer or facilitator by (A) issuing a written warning, (B) suspending the tax preparer's or facilitator's permit for a period not to exceed one year, or (C) revoking such permit. If the commissioner suspends or revokes a permit, the commissioner shall promptly notify the Internal Revenue Service in writing. |
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| 147 | 211 | | |
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| 148 | 212 | | (b) The commissioner may disclose (1) returns or return information to (A) an authorized representative of another state agency or office, upon written request by the head of such agency or office, when required in the course of duty or when there is reasonable cause to believe that any state law is being violated, or (B) an authorized representative of an agency or office of the United States, upon written request by the head of such agency or office, when required in the course of duty or when there is reasonable cause to believe that any federal law is being violated, provided no such agency or office shall disclose such returns or return information, other than in a judicial or administrative proceeding to which such agency or office is a party pertaining to the enforcement of state or federal law, as the case may be, in a form which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer except that the names and addresses of jurors or potential jurors and the fact that the names were derived from the list of taxpayers pursuant to chapter 884 may be disclosed by the Judicial Branch; (2) returns or return information to the Auditors of Public Accounts, when required in the course of duty under chapter 23; (3) returns or return information to tax officers of another state or of a Canadian province or of a political subdivision of such other state or province or of the District of Columbia or to any officer of the United States Treasury Department or the United States Department of Health and Human Services, authorized for such purpose in accordance with an agreement between this state and such other state, province, political subdivision, the District of Columbia or department, respectively, when required in the administration of taxes imposed under the laws of such other state, province, political subdivision, the District of Columbia or the United States, respectively, and when a reciprocal arrangement exists; (4) returns or return information in any action, case or proceeding in any court of competent jurisdiction, when the commissioner or any other state department or agency is a party, and when such information is directly involved in such action, case or proceeding; (5) returns or return information to a taxpayer or its authorized representative, upon written request for a return filed by or return information on such taxpayer; (6) returns or return information to a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor of a taxpayer, when such person establishes, to the satisfaction of the commissioner, that such person has a material interest which will be affected by information contained in such returns or return information; (7) information to the assessor or an authorized representative of the chief executive officer of a Connecticut municipality, when the information disclosed is limited to (A) a list of real or personal property that is or may be subject to property taxes in such municipality, or (B) a list containing the name of each person who is issued any license, permit or certificate which is required, under the provisions of this title, to be conspicuously displayed and whose address is in such municipality; (8) real estate conveyance tax return information or controlling interest transfer tax return information to the town clerk or an authorized representative of the chief executive officer of a Connecticut municipality to which the information relates; (9) estate tax returns and estate tax return information to the Probate Court Administrator or to the court of probate for the district within which a decedent resided at the date of the decedent's death, or within which the commissioner contends that a decedent resided at the date of the decedent's death or, if a decedent died a nonresident of this state, in the court of probate for the district within which real estate or tangible personal property of the decedent is situated, or within which the commissioner contends that real estate or tangible personal property of the decedent is situated; (10) returns or return information to the (A) Secretary of the Office of Policy and Management for purposes of subsection (b) of section 12-7a, as amended by this act, and (B) Office of Fiscal Analysis for purposes of, and subject to the provisions of, subdivision (2) of subsection (f) of section 12-7b; (11) return information to the Jury Administrator, when the information disclosed is limited to the names, addresses, federal Social Security numbers and dates of birth, if available, of residents of this state, as defined in subdivision (1) of subsection (a) of section 12-701; (12) [pursuant to regulations adopted by the commissioner,] returns or return information to any person to the extent necessary in connection with the processing, storage, transmission or reproduction of such returns or return information, and the programming, maintenance, repair, testing or procurement of equipment, or the providing of other services, for purposes of tax administration; (13) without written request and unless the commissioner determines that disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation, returns and return information which may constitute evidence of a violation of any civil or criminal law of this state or the United States to the extent necessary to apprise the head of such agency or office charged with the responsibility of enforcing such law, in which event the head of such agency or office may disclose such return information to officers and employees of such agency or office to the extent necessary to enforce such law; (14) names and addresses of operators, as defined in section 12-407, to tourism districts, as defined in section 10-397; (15) names of each licensed dealer, as defined in section 12-285, and the location of the premises covered by the dealer's license; (16) to a tobacco product manufacturer that places funds into escrow pursuant to the provisions of subsection (a) of section 4-28i, return information of a distributor licensed under the provisions of chapter 214 or chapter 214a, provided the information disclosed is limited to information relating to such manufacturer's sales to consumers within this state, whether directly or through a distributor, dealer or similar intermediary or intermediaries, of cigarettes, as defined in section 4-28h, and further provided there is reasonable cause to believe that such manufacturer is not in compliance with section 4-28i; (17) returns, which shall not include a copy of the return filed with the commissioner, or return information for purposes of section 12-217z; (18) returns or return information to the State Elections Enforcement Commission, upon written request by said commission, when necessary to investigate suspected violations of state election laws; and (19) returns or return information for purposes of, and subject to the conditions of, subsection (e) of section 5-240. |
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| 149 | 213 | | |
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| 151 | 215 | | |
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| 152 | 216 | | (a) The Commissioner of Revenue Services [shall enter into agreements with] and financial institutions, as defined in Section 469A(d)(1) of the Social Security Act, as amended from time to time, doing business in this state, [to] shall develop and operate a data match system using automated data exchanges to the maximum extent feasible and enter into agreements regarding the administration of such system. The commissioner may waive, for any financial institution, the requirement to enter into such agreement. Notwithstanding the provisions of section 12-15, as amended by this act, the commissioner or the commissioner's designee shall provide to each financial institution a list of taxpayers who owe taxes to the state, which taxes are finally due and payable and with respect to which every administrative or judicial remedy, or both, has been exhausted or has lapsed. Such list shall include each taxpayer's address, Social Security number or other taxpayer identification number and such other information as may be necessary or convenient for the administration of the data match system. Not later than ninety days after receipt of such list from the commissioner, each financial institution shall provide the commissioner with [the names of] account information for those taxpayers who appear on the commissioner's list and who maintain an account with such financial institution, including the taxpayer's name, the address and Social Security number or other taxpayer identification number associated with each such account, [and a statement as to whether the balance of each such account exceeds one thousand dollars] the account number and balance in each such account and such other information as may be required by the commissioner for the purposes of administering the data match system. For the purposes of this section, "account" means a demand deposit account, checking or negotiable order of withdrawal account, savings account, time deposit account or money market mutual fund account. |
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| 153 | 217 | | |
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| 154 | 218 | | (b) (1) A financial institution shall not be liable to any person for [(1)] (A) disclosing information to the [Commissioner of Revenue Services] commissioner or the commissioner's designee pursuant to this section, or [(2)] (B) any other action taken in good faith to comply with the requirements of subsection (a) of this section. |
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| 155 | 219 | | |
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| 156 | 220 | | (2) Notwithstanding the provisions of section 12-15, as amended by this act, a financial institution may provide return information received pursuant to the data match system to (A) a service provider engaged by the financial institution to carry out the data processing and data receipt and transmission functions, to the extent necessary for the financial institution to comply with the requirements of subsection (a) of this section, and (B) an authorized representative of a government regulatory authority having jurisdiction over the financial institution, to the extent required by such representative in the course of such representative's duties. No person receiving return information pursuant to this subdivision shall further disclose such return information. |
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| 157 | 221 | | |
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| 159 | 223 | | |
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| 160 | 224 | | (a) (1) Each taxpayer described in subsection (a) of section 12-80a that owns tangible personal property used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service or a certified competitive video service subject to tax under [said] chapter 219 [,] shall have part of such property taxed as provided in [said] section 12-80a and part of such property exempt from property tax in accordance with section 12-268j. |
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| 161 | 225 | | |
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| 162 | 226 | | (2) The portion of such property to be taxed as provided in section 12-80a and the portion exempt under section 12-268j shall be computed [, as provided in regulations adopted by the Commissioner of Revenue Services in accordance with the provisions of chapter 54] on the basis of the taxpayer's gross receipts from rendering telecommunications service or a certified competitive video service, as defined in chapter 219, and from rendering community antenna television service, as defined in [said] chapter 219, or on some other basis permitted under [such] regulations the commissioner may adopt in accordance with the provisions of chapter 54. |
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| 163 | 227 | | |
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| 164 | 228 | | (b) (1) Each taxpayer not described in subsection (a) of section 12-80a that owns tangible personal property used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service or a certified competitive video service subject to tax under [said] chapter 219 shall have part of such property taxed as provided in this chapter, without regard to [said] section 12-80a, and part of such property exempt from property tax in accordance with section 12-268j. |
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| 165 | 229 | | |
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| 166 | 230 | | (2) The portion of such property to be taxed as provided in this chapter, without regard to section 12-80a and the portion exempt under section 12-268j, shall be computed [, as provided in regulations adopted by the Commissioner of Revenue Services in accordance with the provisions of chapter 54,] on the basis of the taxpayer's gross receipts from rendering telecommunications service, as defined in chapter 219, and from rendering community antenna television service or a certified competitive video service, as defined in [said] chapter 219, or on some other basis permitted under [such] regulations the commissioner may adopt in accordance with the provisions of chapter 54. |
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| 167 | 231 | | |
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| 168 | 232 | | (c) For purposes of this section, "assessment year" means the assessment year under this chapter. |
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| 169 | 233 | | |
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| 170 | 234 | | (d) For purposes of this section, "community antenna television service" shall include service provided by a holder of a certificate of cable franchise authority pursuant to section 16-331p. |
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| 171 | 235 | | |
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| 194 | | - | (a) Each (1) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, (2) company the principal business of which is manufacturing, selling or distributing gas or steam to be used for light, heat or power, including each foreign [municipal electric utility, as defined in section 12-59, and given authority to engage in business in this state pursuant to the provisions of section 16-246c] electric company, as defined in section 16-246f, that holds property in this state, and (3) company required to register pursuant to section 16-258a, shall pay a quarterly tax upon gross earnings from such operations in this state. Gross earnings from such operations under subdivisions (1) and (2) of this subsection shall include, as determined by the Commissioner of Revenue Services, (A) all income [classified as operating revenues by the Public Utilities Regulatory Authority] included in operating revenue accounts in the uniform systems of accounts prescribed by [said authority] the Public Utilities Regulatory Authority for operations within the taxable quarter and, with respect to each such company, (B) all income [classified] identified in said uniform systems of accounts as income from merchandising, jobbing and contract work, (C) all revenues identified in said uniform systems of accounts as income from nonutility operations, (D) all revenues [from lease of physical property not devoted to utility operation] identified in said uniform systems of accounts as nonoperating retail income, and (E) receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity or steam. Gross earnings from such operations under subdivision (3) of this subsection shall be gross income from the sales of natural gas, provided gross income shall not include income from the sale of natural gas to an existing combined cycle facility comprised of three gas turbines providing electric generation services, as defined in section 16-1, with a total capacity of seven hundred seventy-five megawatts, for use in the production of electricity. Gross earnings of a gas company, as defined in section 16-1, shall not include income earned in a taxable quarter commencing prior to June 30, 2008, from the sale of natural gas or propane as a fuel for a motor vehicle. No deductions shall be allowed from such gross earnings for any commission, rebate or other payment, except a refund resulting from an error or overcharge and those specifically mentioned in section 12-265. Gross earnings of a company, as described in subdivision (2) of this subsection, shall not include income earned in any taxable quarter commencing on or after July 1, 2000, from the sale of steam. |
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| 258 | + | (a) Each (1) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, (2) company the principal business of which is manufacturing, selling or distributing gas or steam to be used for light, heat or power, including each foreign [municipal electric utility, as defined in section 12-59, and given authority to engage in business in this state pursuant to the provisions of section 16-246c] electric company, as defined in section 16-246f, that holds property in this state, and (3) company required to register pursuant to section 16-258a shall pay a quarterly tax upon gross earnings from such operations in this state. Gross earnings from such operations under subdivisions (1) and (2) of this subsection shall include, as determined by the Commissioner of Revenue Services, (A) all income [classified as operating revenues by the Public Utilities Regulatory Authority] included in operating revenue accounts in the uniform systems of accounts prescribed by [said authority] the Public Utilities Regulatory Authority for operations within the taxable quarter and, with respect to each such company, (B) all income [classified] identified in said uniform systems of accounts as income from merchandising, jobbing and contract work, (C) all revenues identified in said uniform systems of accounts as income from nonutility operations, (D) all revenues [from lease of physical property not devoted to utility operation] identified in said uniform systems of accounts as nonoperating retail income, and (E) receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity or steam. Gross earnings from such operations under subdivision (3) of this subsection shall be gross income from the sales of natural gas, provided gross income shall not include income from the sale of natural gas to an existing combined cycle facility comprised of three gas turbines providing electric generation services, as defined in section 16-1, with a total capacity of seven hundred seventy-five megawatts, for use in the production of electricity. Gross earnings of a gas company, as defined in section 16-1, shall not include income earned in a taxable quarter commencing prior to June 30, 2008, from the sale of natural gas or propane as a fuel for a motor vehicle. No deductions shall be allowed from such gross earnings for any commission, rebate or other payment, except a refund resulting from an error or overcharge and those specifically mentioned in section 12-265. Gross earnings of a company, as described in subdivision (2) of this subsection, shall not include income earned in any taxable quarter commencing on or after July 1, 2000, from the sale of steam. |
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| 195 | 259 | | |
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| 196 | 260 | | (b) (1) Each such company and municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power shall, on or before the last day of January, April, July and October of each year, render to the Commissioner of Revenue Services a return on forms prescribed or furnished by the commissioner and signed by its treasurer or the person performing the duties of treasurer, or by an authorized agent or officer, specifying (A) the name and location of such company or municipal utility, (B) the amount of gross earnings from operations for the quarter ending with the last day of the preceding month, (C) the gross earnings from the sale or rental of appliances using water, steam, gas or electricity and the cost of such appliances sold, cost to be interpreted as net invoice price plus transportation costs of such appliances, (D) the gross earnings from all sales for resale of water, steam, gas and electricity, whether or not the purchasers are public service corporations, municipal utilities, located in the state or subject to the tax imposed by this chapter, (E) the number of miles of water or steam pipes, gas mains or electric wires operated by such company or municipal utility within this state on the first day and on the last day of the calendar year immediately preceding, and (F) the number of miles of water or steam pipes, gas mains or electric wires wherever operated by such company or municipal utility on said dates. Gas pipeline and gas transmission companies [which] that do not manufacture or buy gas in this state for resale in this state shall be subject to the provisions of chapter 208 and shall not be subject to the provisions of this chapter and chapter 212a. |
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| 197 | 261 | | |
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| 198 | 262 | | (2) No person, firm, corporation or municipality that is chartered or authorized by this state to transmit or sell gas within a franchise area shall transmit gas for any person that sells gas to be used for light, heat or power to an end user or users located in this state, unless such seller has registered with the Department of Revenue Services for purposes of the tax imposed under this chapter. The provisions of this subdivision shall not apply to the transmission of gas for any seller that is a gas company, as defined in section 16-1, municipal gas utility established under chapter 101 or any other gas utility owned, leased, maintained, operated, managed or controlled by any unit of local government under any general statute or any public or special act, or a gas pipeline or gas transmission company subject to the provisions of chapter 208. |
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| 199 | 263 | | |
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| 200 | 264 | | (3) The Commissioner of Revenue Services may make public the names and addresses of each person that sells gas to be used for light, heat or power to an end user or users located in this state and has registered with the Department of Revenue Services for purposes of the tax imposed under this chapter, and that is not a gas company, as defined in section 16-1, a municipal gas utility established under chapter 101 or any other gas utility owned, leased, maintained, operated, managed or controlled by any unit of local government under any general statute or any public or special act, or a gas pipeline or gas transmission company subject to the provisions of chapter 208. |
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| 201 | 265 | | |
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| 202 | 266 | | (c) (1) Each electric distribution company, as defined in section 16-1, or municipality, or department or agency thereof, or district manufacturing, selling or distributing electricity to be used for light, heat or power, providing electric transmission services, as defined in [said] section 16-1, or electric distribution services, as defined in [said] section 16-1, shall pay a quarterly tax upon its gross earnings in each calendar quarter at the rate of (A) eight and one-half per cent of its gross earnings from providing electric transmission services or electric distribution services allocable to other than residential service, and (B) six and eight-tenths per cent of such gross earnings from providing electric transmission services or electric distribution services allocable to residential service. |
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| 203 | 267 | | |
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| 204 | 268 | | (2) For purposes of this subsection, gross earnings from providing electric transmission services or electric distribution services shall include (A) all income classified as income from providing electric transmission services or electric distribution services, [by the Public Utilities Regulatory Authority in the uniform system of accounts prescribed by said authority] as determined by the Commissioner of Revenue Services in consultation with the Public Utilities Regulatory Authority, and (B) the competitive transition assessment collected pursuant to section 16-245g, other than any component of such assessment that constitutes transition property as to which an electric distribution company has no right, title or interest pursuant to subsection (a) of section 16-245h, the systems benefits charge collected pursuant to section 16-245l, and the assessments charged under sections 16-245m and 16-245n. Such gross earnings shall not include income from providing electric transmission services or electric distribution services to a company described in subsection (c) of section 12-265. |
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| 205 | 269 | | |
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| 206 | 270 | | (3) Each electric distribution company and municipality, or department or agency thereof, or district manufacturing, selling or distributing electricity to be used for light, heat or power shall, on or before the last day of January, April, July and October of each year, render to the Commissioner of Revenue Services a return on forms prescribed or furnished by the commissioner and signed by its treasurer, or the person performing the duties of treasurer, or of an authorized agent or officer, with such other information as the Commissioner of Revenue Services deems necessary. |
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| 207 | 271 | | |
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| 208 | 272 | | (d) The tax imposed by this chapter is due and payable to the Commissioner of Revenue Services quarterly on or before the last day of the month next succeeding each calendar quarter. |
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| 209 | 273 | | |
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| 211 | 275 | | |
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| 212 | 276 | | (a) If a distributor or dealer removes his or her business from one location to another during the period in which the license is in force, the commissioner shall transfer the license to the new location without an additional fee. |
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| 213 | 277 | | |
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| 214 | 278 | | (b) (1) If any distributor or dealer liable for any amount due under this chapter sells out his or her business or stock of goods or quits the business, such distributor's or dealer's successors or assigns shall withhold a sufficient amount of the purchase price to pay the amount due under this chapter from the distributor or dealer until the distributor or dealer provides to such successor or assignee a receipt from the commissioner showing that such amount has been paid or a certificate stating that no amount is due. |
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| 215 | 279 | | |
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| 216 | 280 | | (2) If any such successor or assignee fails to withhold the purchase price as required, such successor or assignee shall be personally liable for the payment of the amount required to be withheld by such successor or assignee to the extent of the purchase price, valued in money. |
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| 217 | 281 | | |
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| 218 | 282 | | (c) (1) No later than the sixtieth day after the latest of the dates specified in subdivision (2) of this subsection, the commissioner shall either issue the certificate stating that no amount is due or mail notice of the amount that must be paid as a condition of issuing the certificate. Such notice shall be mailed to such successor or assignee at such successor's or assignee's address as it appears on the records of the commissioner. |
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| 219 | 283 | | |
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| 220 | 284 | | (2) For purposes of subdivision (1) of this subsection, the latest of the following dates shall apply: (A) The date the commissioner receives a written request from the successor or assignee for a certificate; (B) the date of the sale of the business or stock of goods; or (C) the date the former owner's records are made available for audit. |
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| 221 | 285 | | |
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| 222 | 286 | | (d) Failure of the commissioner to mail the notice referred to in subsection (c) of this section shall release the successor or assignee from any further obligation to withhold the purchase price as provided in subsection (b) of this section. The period within which the obligation of the successor or assignee may be enforced shall commence on the date the [person] distributor or dealer sells out his or her business or stock of goods or quits the business or on the date that the assessment against such [person] distributor or dealer becomes final, whichever event occurs later, and shall end three years after such date. |
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| 223 | 287 | | |
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| 224 | 288 | | (e) The certificate provided for in subsection (c) of this section may be issued after the payment of all amounts due under this chapter, according to the records of the department as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the commissioner. |
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| 225 | 289 | | |
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| 226 | 290 | | (f) The obligation of the successor or assignee shall be enforced by serving a notice of successor liability on the successor or assignee. The notice shall be served in the manner prescribed under section 12-309 for service of a notice of assessment, not later than three years after the date the commissioner is notified by the successor or assignee of the purchase of the business or stock of goods. The successor or assignee may protest the assessment in the manner provided in section 12-311. Sixty days after the date on which a notice of assessment is mailed, an assessment shall become final except for any amount as to which the successor or assignee has filed a written protest with the commissioner, as provided in section 12-311. |
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| 227 | 291 | | |
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| 233 | 297 | | |
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| 234 | 298 | | (a) Each distributor or unclassified importer shall obtain a license issued by the commissioner before manufacturing, purchasing, importing, receiving or acquiring any untaxed tobacco products in this state. The commissioner may, in his or her discretion, refuse to issue a license if such commissioner has reasonable ground to believe (1) that the applicant has wilfully made any false statement of substance with respect to such application for license, (2) that the applicant has neglected to pay any taxes due to this state, or (3) that the applicant has been convicted of violating any of the cigarette or other tobacco product tax laws of this or any other state or the cigarette tax laws of the United States or has such a criminal record that the commissioner reasonably believes that such applicant is not a suitable person to be issued a license, provided no refusal shall be rendered under this subdivision except in accordance with the provisions of sections 46a-80 and 46a-81. The fee for a distributor's license shall be two hundred dollars a year. There shall be no fee for an unclassified importer's license. Each distributor's license shall be conspicuously displayed on the premises covered by the license. Notwithstanding the provisions of section 12-15, as amended by this act, the commissioner shall publish on the Internet web site of the Department of Revenue Services a list of every distributor licensed under this chapter. The commissioner shall prescribe the form of application for a distributor's license and for an unclassified importer's license. |
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| 235 | 299 | | |
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| 236 | 300 | | (b) (1) If any distributor or unclassified importer liable for any amount due under this chapter sells out his or her business or stock of goods or quits the business, such distributor's or importer's successors or assigns shall withhold a sufficient amount of the purchase price to pay the amount due under this chapter from the distributor or importer until the distributor or importer provides to such successor or assignee a receipt from the commissioner showing that such amount has been paid or a certificate stating that no amount is due. |
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| 237 | 301 | | |
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| 238 | 302 | | (2) If any such successor or assignee fails to withhold the purchase price as required, such successor or assignee shall be personally liable for the payment of the amount required to be withheld by such successor or assignee to the extent of the purchase price, valued in money. |
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| 239 | 303 | | |
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| 240 | 304 | | (c) (1) Not later than the sixtieth day after the latest of the dates specified in subdivision (2) of this subsection, the commissioner shall either issue the certificate stating that no amount is due or mail notice of the amount that must be paid as a condition of issuing the certificate. Such notice shall be mailed to such successor or assignee at such successor's or assignee's address as it appears on the records of the commissioner. |
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| 241 | 305 | | |
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| 242 | 306 | | (2) For purposes of subdivision (1) of this subsection, the latest of the following dates shall apply: (A) The date the commissioner receives a written request from the successor or assignee for a certificate; (B) the date of the sale of the business or stock of goods; or (C) the date the former owner's records are made available for audit. |
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| 243 | 307 | | |
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| 244 | 308 | | (d) Failure of the commissioner to mail the notice referred to in subsection (c) of this section shall release the successor or assignee from any further obligation to withhold the purchase price as provided in subsection (b) of this section. The period within which the obligation of the successor or assignee may be enforced shall commence on the date the distributor or importer sells out his or her business or stock of goods or quits the business or on the date that the assessment against such distributor or importer becomes final, whichever event occurs later, and shall end three years after such date. |
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| 245 | 309 | | |
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| 246 | 310 | | (e) The certificate provided for in subsection (c) of this section may be issued after the payment of all amounts due under this chapter, according to the records of the department as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the commissioner. |
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| 247 | 311 | | |
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| 248 | 312 | | (f) The obligation of the successor or assignee shall be enforced by serving a notice of successor liability on the successor or assignee. The notice shall be served in the manner prescribed under section 12-330i, as amended by this act, for service of a notice of assessment, not later than three years after the date the commissioner is notified by the successor or assignee of the purchase of the business or stock of goods. The successor or assignee may protest the assessment by requesting a hearing in accordance with the provisions of section 12-330l. Sixty days after the date on which a notice of assessment is mailed, an assessment shall become final except for any amount as to which the successor or assignee has requested a hearing with the commissioner in accordance with the provisions of section 12-330l. |
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| 249 | 313 | | |
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| 251 | 315 | | |
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| 252 | 316 | | (a) (1) Each distributor and each unclassified importer shall keep complete and accurate records of all tobacco products manufactured, produced, purchased and sold. Such records shall be of such kind and in such form as the commissioner may prescribe and shall be [safely preserved for three years in such manner as to ensure permanency and accessibility] maintained for three years on the premises where such tobacco products are possessed, stored or sold and shall be available at all times for inspection by the commissioner and [his] the commissioner's authorized agents. The commissioner and [his] the commissioner's authorized agents may examine the books, papers and records of any distributor or unclassified importer in this state for the purpose of determining whether the tax imposed by this chapter has been fully paid, and may investigate and examine the stock of tobacco products in or upon any premises where such tobacco products are possessed, stored or sold for the purpose of determining whether the provisions of this chapter are being obeyed. If, after an examination of the invoices, books and records of a licensed distributor or an unclassified importer, or if, from any other information obtained by [him or his] the commissioner or the commissioner's authorized agents, the commissioner determines that the report of any licensed distributor or licensed unclassified importer is incorrect, [he] the commissioner shall [thereupon] assess the deficiency in tax. Such amount shall bear interest at the rate of one per cent per month or fraction thereof from the date when the original tax was due and payable. |
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| 253 | 317 | | |
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| 254 | 318 | | (2) When it appears that any part of the deficiency for which a deficiency assessment is made is due to negligence or intentional disregard of the provisions of this chapter or regulations promulgated thereunder, there shall be imposed a penalty equal to ten per cent of the amount of such deficiency assessment, or fifty dollars, whichever is greater. When it appears that any part of the deficiency for which a deficiency assessment is made is due to fraud or intent to evade the provisions of this chapter or regulations promulgated thereunder, there shall be imposed a penalty equal to twenty-five per cent of the amount of such deficiency assessment. |
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| 255 | 319 | | |
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| 256 | 320 | | (3) No taxpayer shall be subject to more than one penalty under this subsection in relation to the same tax period. The amount of any tax, penalty or interest due and unpaid under the provisions of this chapter may be collected under the provisions of section 12-35. The warrant [therein] provided for under section 12-35 shall be signed by the commissioner or [his] the commissioner's authorized agent. The amount of any such tax, penalty and interest shall be a lien, from the last day of the month next preceding the due date of such tax until discharged by payment, against all real estate of the taxpayer within the state, and a certificate of such lien signed by the commissioner may be filed for record in the office of the clerk of any town in which such real estate is situated, provided no such lien shall be effective as against any bona fide purchaser or qualified encumbrancer of any interest in any such property. When any tax with respect to which a lien has been recorded under the provisions of this section has been satisfied, the commissioner, upon request of any interested party, shall issue a certificate discharging such lien, which certificate shall be recorded in the same office in which the lien is recorded. Any action for the foreclosure of such lien shall be brought by the Attorney General in the name of the state in the superior court for the judicial district in which the property subject to such lien is situated, or, if such property is located in two or more judicial districts, in the superior court for any one such judicial district, and the court may limit the time for redemption or order the sale of such property or make such other or further decree as it judges equitable. |
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| 257 | 321 | | |
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| 258 | 322 | | (b) Except in the case of a wilfully false or fraudulent return with intent to evade the tax, no assessment of additional tax with respect to any return shall be made after the expiration of more than three years from the date of the filing of such return or from the original due date of such return, whichever is later. If no return has been filed as provided in this chapter the commissioner may make such return at any time thereafter, according to the best information obtainable and according to the form prescribed. [To] There shall be added to the tax imposed upon the basis of such return [, there shall be added] an amount equal to ten per cent of such tax, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof from the due date of such tax to the date of payment. If, prior to the expiration of the period prescribed in this section for the assessment of additional tax, a taxpayer has consented in writing that such period may be extended, the amount of such additional tax due may be determined at any time within such extended period. Any such extended period may be further extended by consent in writing before the expiration of such extended period. |
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| 259 | 323 | | |
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| 260 | 324 | | (c) If, upon request by the commissioner or the commissioner's authorized agent, a distributor or an unclassified importer fails to immediately produce or immediately provide electronic access to the records required under subsection (a) of this section, such distributor or importer shall be subject to a civil penalty of one thousand dollars per day until the date such records are produced or electronic access is provided to the commissioner. Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalty provided under this subsection when it is proven to the commissioner's satisfaction that the failure to immediately produce or immediately provide electronic access to such records was due to reasonable cause. |
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| 261 | 325 | | |
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| 263 | 327 | | |
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| 264 | 328 | | (a) (1) Whenever any person carrying on a trade, occupation, business or profession in this state purchases from a retailer tangible personal property for use or consumption in carrying on such trade, occupation, business or profession, (A) for purposes of subsequently transporting such property outside this state by common or contract carrier for use or consumption thereafter solely outside this state, or (B) for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into, other tangible personal property to be transported outside this state by common or contract carrier [,] and thereafter used or consumed solely outside this state, such person may claim a refund of the taxes imposed by this chapter on the purchase of such property. A claim for refund of the taxes imposed by this chapter on all such purchases of property during the calendar year may be filed, along with substantiating documentation, annually with the Commissioner of Revenue Services on a form prepared for such purpose by the commissioner not later than the first day of the fourth month next succeeding the end of the calendar year for which such claim is filed. |
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| 265 | 329 | | |
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| 266 | 330 | | (2) The commissioner shall make a determination as to any such claim not later than ninety days after receipt thereof and, if approved, transmit such approval to the State Comptroller who shall draw his or her order on the State Treasurer for payment of such refund. If the commissioner determines that such claim is not valid, either in whole or in part, notice of the proposed disallowance shall be mailed to the claimant and such notice shall set forth briefly the commissioner's findings of fact and the basis of disallowance in each case decided in whole or in part adversely to the claimant. Sixty days after the date on which it is mailed, a notice of proposed disallowance shall constitute a final disallowance except for such amounts as to which the claimant has filed, as provided in subdivision (3) of this subsection, a written protest with the commissioner. |
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| 267 | 331 | | |
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| 268 | 332 | | (3) [Within] Not later than sixty days after the mailing of a proposed disallowance, the claimant may file with the commissioner a written protest against the proposed disallowance in which the claimant shall set forth the grounds on which the protest is based. If a protest is filed, the commissioner shall reconsider the proposed disallowance and, if the claimant has so requested, may grant or deny the claimant or the claimant's authorized representatives an oral hearing. |
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| 269 | 333 | | |
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| 270 | 334 | | (4) Notice of the commissioner's determination shall be mailed to the claimant and such notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the claimant. |
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| 271 | 335 | | |
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| 272 | 336 | | (5) The action of the commissioner on the claimant's protest shall be final upon the expiration of one month from the date on which [he] the commissioner mails notice of his action to the claimant unless, within such period, the claimant seeks judicial review of the commissioner's determination pursuant to section 12-422. |
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| 273 | 337 | | |
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| 274 | 338 | | (6) The commissioner may, at any time within three years after the date of receipt of such claim for refund, examine such claim and supporting documentation and, [in the case of] if any error is disclosed by such examination, mail a notice of assessment in the manner provided in section 12-415 as if a return had been filed with which the commissioner was not satisfied. In such event, the claimant may petition for reassessment in the time and manner provided in section 12-418. The order or decision of the commissioner upon the petition for reassessment shall be subject to judicial review in the time and manner provided in section 12-422. |
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| 275 | 339 | | |
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| 276 | 340 | | (b) (1) Whenever any holder of a permit issued under this subsection purchases from a retailer tangible personal property for use or consumption in carrying on the trade, occupation, business or profession of such person, (A) for the purpose of subsequently transporting it outside this state for use or consumption thereafter solely outside this state, or (B) for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into, other tangible personal property to be transported outside this state and thereafter used or consumed solely outside this state, such holder may purchase such property without payment of the taxes otherwise imposed by this chapter on the purchase of such property. |
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| 277 | 341 | | |
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| 278 | 342 | | (2) The Commissioner of Revenue Services may [pursuant to regulations adopted in accordance with chapter 54] issue a permit to any person carrying on a trade, occupation, business or profession in this state who purchases from a retailer tangible personal property for use or consumption in carrying on such trade, occupation, business or profession, (A) for the purpose of subsequently transporting it outside this state for use or consumption thereafter solely outside this state, or (B) for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into, other tangible personal property to be transported outside this state and thereafter used or consumed solely outside this state, if the commissioner determines that the person is carrying on a trade, occupation, business or profession in this state and is filing the returns required to be filed by such person under section 12-414 and that the enforcement of the provisions of this chapter shall not be adversely affected. |
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| 279 | 343 | | |
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| 280 | 344 | | (3) The permit issued under subdivision (2) of this subsection shall authorize the holder to the extent and in the manner specified [in the regulations adopted under said subdivision (2),] by the commissioner to purchase tangible personal property from a retailer on which the taxes imposed by this chapter shall not be payable. The [regulations adopted under this subsection] commissioner shall require (A) a declaration, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, stating that such property is purchased for a purpose permitted by this subsection, (B) a report to be submitted with, and to be a part of, each return that is required to be filed under section 12-414 by the holder of such permit, detailing the persons from whom such tangible personal property was purchased during the period covered by such return, the quantities in which and the dates on which such property was purchased and any other information deemed necessary by the commissioner, and (C) periodic registration, at least annually, for the purpose of the issuance of a permit, [including] and the commissioner shall establish procedures relating to the application for the permit and notice concerning the penalty for misuse of the permit. |
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| 281 | 345 | | |
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| 283 | 347 | | |
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| 284 | 348 | | (1) (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state, the acceptance or receipt of any services constituting a sale in accordance with subdivision (2) of subsection (a) of section 12-407, purchased from any retailer for consumption or use in this state, or the storage, acceptance, consumption or any other use in this state of tangible personal property which has been manufactured, fabricated, assembled or processed from materials by a person, either within or without this state, for storage, acceptance, consumption or any other use by such person in this state, to be measured by the sales price of materials, at the rate of six and thirty-five-hundredths per cent of the sales price of such property or services, except, in lieu of said rate of six and thirty-five-hundredths per cent; |
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| 285 | 349 | | |
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| 286 | 350 | | (B) At a rate of fifteen per cent of the rent paid for occupancy of any room or rooms in a hotel or lodging house for the first period of not more than thirty consecutive calendar days; |
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| 287 | 351 | | |
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| 288 | 352 | | (C) With respect to the storage, acceptance, consumption or use in this state of a motor vehicle purchased from any retailer for storage, acceptance, consumption or use in this state by any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC 574, a resident of another state, or to any such individual and the spouse of such individual at a rate of four and one-half per cent of the sales price of such vehicle, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC 574; |
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| 289 | 353 | | |
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| 290 | 354 | | (D) (i) With respect to the acceptance or receipt in this state of labor that is otherwise taxable under subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 12-407 on existing vessels and repair or maintenance services on vessels occurring on and after July 1, 1999, such services shall be exempt from such tax; |
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| 291 | 355 | | |
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| 292 | 356 | | (ii) With respect to the storage, acceptance or other use of a vessel in this state, such storage, acceptance or other use shall be exempt from such tax, provided such vessel is docked in this state for sixty or fewer days in a calendar year; |
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| 293 | 357 | | |
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| 294 | 358 | | (E) (i) With respect to the acceptance or receipt in this state of computer and data processing services purchased from any retailer for consumption or use in this state occurring on or after July 1, 1997, and prior to July 1, 1998, at the rate of five per cent of such services, on or after July 1, 1998, and prior to July 1, 1999, at the rate of four per cent of such services, on or after July 1, 1999, and prior to July 1, 2000, at the rate of three per cent of such services, on or after July 1, 2000, and prior to July 1, 2001, at the rate of two per cent of such services, on and after July 1, 2001, at the rate of one per cent of such services, and (ii) with respect to the acceptance or receipt in this state of Internet access services, on or after July 1, 2001, such services shall be exempt from tax; |
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| 295 | 359 | | |
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| 296 | 360 | | (F) With respect to the acceptance or receipt in this state of patient care services purchased from any retailer for consumption or use in this state for which payment is received by the hospital on or after July 1, 1999, and prior to July 1, 2001, at the rate of five and three-fourths per cent and on and after July 1, 2001, such services shall be exempt from such tax; |
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| 297 | 361 | | |
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| 298 | 362 | | (G) With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent; |
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| 299 | 363 | | |
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| 300 | 364 | | (H) With respect to the sale of (i) a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, (ii) jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, and (iii) an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price. For purposes of this subparagraph, "motor vehicle" has the meaning provided in section 14-1, but does not include a motor vehicle subject to the provisions of subparagraph (C) of this subdivision, a motor vehicle having a gross vehicle weight rating over twelve thousand five hundred pounds, or a motor vehicle having a gross vehicle weight rating of twelve thousand five hundred pounds or less that is not used for private passenger purposes, but is designed or used to transport merchandise, freight or persons in connection with any business enterprise and issued a commercial registration or more specific type of registration by the Department of Motor Vehicles; [and] |
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| 301 | 365 | | |
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| 302 | 366 | | (I) For calendar quarters ending on or after September 30, 2011, except for calendar quarters ending on or after July 1, 2016, but prior to July 1, 2017, the commissioner shall deposit into the regional planning incentive account, established pursuant to section 4-66k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (B) of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (G) of this subdivision; |
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| 303 | 367 | | |
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| 304 | 368 | | (J) (i) Notwithstanding the provisions of this section, for calendar months commencing on or after May 1, 2016, but prior to July 1, 2016, the commissioner shall deposit into the municipal revenue sharing account, established pursuant to section 4-66l, four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision and shall transfer any accrual related to such months on or after July 1, 2016; |
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| 305 | 369 | | |
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| 306 | 370 | | (ii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said municipal revenue sharing account seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; |
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| 307 | 371 | | |
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| 308 | 372 | | (K) (i) Notwithstanding the provisions of this section, for calendar months commencing on or after December 1, 2015, but prior to October 1, 2016, the commissioner shall deposit into the Special Transportation Fund, established pursuant to section 13b-68, four and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; |
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| 309 | 373 | | |
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| 310 | 374 | | (ii) For calendar months commencing on or after October 1, 2016, but prior to July 1, 2017, the commissioner shall deposit into said Special Transportation Fund six and three-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision; and |
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| 311 | 375 | | |
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| 312 | 376 | | (iii) For calendar months commencing on or after July 1, 2017, the commissioner shall deposit into said Special Transportation Fund seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph (A) of this subdivision. |
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| 313 | 377 | | |
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| 341 | 405 | | |
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| 342 | 406 | | (a) "Racketeering activity" means to commit, to attempt to commit, to conspire to commit, or to intentionally aid, solicit, coerce or intimidate another person to commit any crime which, at the time of its commission, was a felony chargeable by indictment or information under the following provisions of the general statutes then applicable: (1) Sections 53-278a to 53-278f, inclusive, relating to gambling activity; (2) chapter 949a, relating to extortionate credit transactions; (3) chapter 952, part IV, relating to homicide; (4) chapter 952, part V, relating to assault, except assault with a motor vehicle as defined in section 53a-60d; (5) sections 53a-85 to 53a-88, inclusive, relating to prostitution; (6) chapter 952, part VII, relating to kidnapping; (7) chapter 952, part VIII, relating to burglary, arson and related offenses; (8) chapter 952, part IX, relating to larceny, robbery and related offenses; (9) chapter 952, part X, relating to forgery and related offenses; (10) chapter 952, part XI, relating to bribery and related offenses; (11) chapter 952, part XX, relating to obscenity and related offenses; (12) chapter 952, part XIX, relating to coercion; (13) sections 53-202, 53-206, 53a-211 and 53a-212, relating to weapons and firearms; (14) section 53-80a, relating to the manufacture of bombs; (15) sections 36b-2 to 36b-34, inclusive, relating to securities fraud and related offenses; (16) sections 21a-277, 21a-278 and 21a-279, relating to drugs; (17) section 22a-131a, relating to hazardous waste; (18) chapter 952, part XXIII, relating to money laundering; (19) section 53a-192a, relating to trafficking in persons; or (20) subdivision (1) of subsection (b) of section 12-304 or section 12-308, relating to cigarettes, or subsection (c) of section 12-330f or subsection (b) of section 12-330j, relating to tobacco products. |
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| 343 | | - | |
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| 344 | | - | Sec. 28. (NEW) (Effective from passage) (a) For purposes of more timely and accurate collection and remittance of sales tax, the Commissioner of Revenue Services may require a taxpayer to enter into an agreement with an electronic payment processing company to provide automated sales tax collection and remittance, whereby such company (1) segregates an amount equal to the sales tax, if any, for each sales transaction payment processed by such company, and (2) remits such amount automatically to the commissioner within twenty-four hours after such sales transaction. The commissioner shall publish annually a list of companies that are eligible to provide automated sales tax collection and remittance and are approved by the commissioner. |
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| 345 | | - | |
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| 346 | | - | (b) The commissioner may authorize a company approved under subsection (a) of this section to retain a portion of each sales tax amount to be remitted, not to exceed the actual cost charged by such company to provide automated sales tax collection and remittance services under this section. |
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| 347 | | - | |
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| 348 | | - | Sec. 29. (NEW) (Effective July 1, 2017) There is established an account to be known as the "mental health community investment account" which shall be a separate, nonlapsing account within the General Fund. The account shall contain any moneys required by law to be deposited in the account. Moneys in the account shall be expended by the Commissioner of Mental Health and Addiction Services, in consultation with nonprofit mental health organizations, for the purposes of improving services and programs in the state, including, but not limited to, residential services, job training and placement services, educational programs and support groups, designed to support individuals diagnosed with mental health conditions. |
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| 349 | | - | |
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| 350 | | - | Sec. 30. Section 12-743 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2017): |
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| 351 | | - | |
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| 352 | | - | (a) Any taxpayer filing a return under this chapter may contribute any part of a refund under this chapter to (1) the organ transplant account established pursuant to section 17b-288, (2) the AIDS research education account established pursuant to section 19a-32a, (3) the endangered species, natural area preserves and watchable wildlife account established pursuant to section 22a-27l, (4) the breast cancer research and education account established pursuant to section 19a-32b, (5) the safety net services account established pursuant to section 17b-112f, [or] (6) an individual savings plan established under the Connecticut Higher Education Trust established pursuant to sections 3-22f to 3-22p, inclusive, or to the CHET Baby Scholars fund established pursuant to section 3-22u, or (7) the mental health community investment account established pursuant to section 29 of this act. Such contribution shall be made by indicating on the tax return, in a manner provided for by the Commissioner of Revenue Services pursuant to subsection (b) of this section, the amount to be contributed to the account. |
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| 353 | | - | |
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| 354 | | - | (b) (1) The Commissioner of Revenue Services shall revise the tax return form to implement the provisions of subsection (a) of this section, which form shall include spaces on the return in which taxpayers may indicate their intention to make a contribution, in a whole dollar amount, in accordance with this section. The commissioner shall include in the instructions accompanying the tax return a description of the purposes for which the [organ transplant account, the AIDS research education account, the endangered species, natural area preserves and watchable wildlife account, the breast cancer research and education account, the safety net services account and the Connecticut Higher Education Trust] accounts and funds set forth in subsection (a) of this section were created. |
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| 355 | | - | |
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| 356 | | - | (2) For purposes of facilitating the registration of a taxpayer as an organ donor, the commissioner shall include information in the instructions accompanying the tax return that (A) indicates the manner by which a taxpayer may contact an organ donor registry organization, or (B) provides electronic links to appropriate organ donor registry organizations for such purpose. |
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| 357 | | - | |
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| 358 | | - | (3) For purposes of facilitating the participation of a taxpayer in the Connecticut Higher Education Trust and the CHET Baby Scholars fund, the commissioner shall include spaces on the return, as provided in subdivision (1) of this subsection as follows: (A) There shall be a space indicating a taxpayer's intention to contribute any part of a refund to someone known to the taxpayer who is a designated beneficiary, as defined in section 3-22f, including a space for the taxpayer to provide the name and Social Security number of such designated beneficiary; and (B) there shall be a space indicating a taxpayer's intention to contribute any part of a refund to the CHET Baby Scholars fund, including a description of such fund and a statement that such contribution shall not benefit a specific child. The commissioner shall include information in the instructions accompanying the tax return that indicates the manner by which the taxpayer may contact the administrator of the Connecticut Higher Education Trust and the CHET Baby Scholars fund, or provides electronic links to such administrator for such purpose. |
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| 359 | | - | |
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| 360 | | - | (c) A designated contribution of all or part of any refund shall be irrevocable upon the filing of the return and shall be made in the full amount designated if the refund found due the taxpayer upon the initial processing of the return, and after any deductions required by this chapter, is greater than or equal to the designated contribution. If the refund due, as determined upon initial processing, and after any deductions required by this chapter, is less than the designated contribution, the contribution shall be made in the full amount of the refund. The Commissioner of Revenue Services shall subtract the amount of any contribution of all or part of any refund from the amount of the refund initially found due the taxpayer and shall certify the difference to the Secretary of the Office of Policy and Management and the Treasurer for payment to the taxpayer in accordance with this chapter. For the purposes of any subsequent determination of the taxpayer's net tax payment, such contribution shall be considered a part of the refund paid to the taxpayer. |
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| 361 | | - | |
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| 362 | | - | (d) Except for any funds collected for purposes of subdivision (6) of subsection (a) of this section, the Commissioner of Revenue Services, after notification of and approval by the Secretary of the Office of Policy and Management, may deduct and retain from the remaining funds so collected an amount equal to the costs of implementing this section and sections 17b-288, 19a-32a, 22a-27l, 19a-32b and 17b-112f but not to exceed seven and one-half per cent of the funds contributed in any fiscal year and in no event shall exceed the total cost of implementation of said sections. |
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| 372 | | - | Sec. 5 from passage 12-7a(b) |
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| 373 | | - | Sec. 6 from passage 12-15(b) |
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| 374 | | - | Sec. 7 from passage 12-39cc |
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| 375 | | - | Sec. 8 from passage 12-80b |
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| 376 | | - | Sec. 9 from passage 12-213(a)(28) |
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| 377 | | - | Sec. 10 from passage, and applicable to income years commencing on or after January 1, 2017 12-222(b) |
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| 378 | | - | Sec. 11 from passage, and applicable to income years commencing on or after January 1, 2017 12-242d(d) |
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| 379 | | - | Sec. 12 October 1, 2017, and applicable to calendar quarters commencing on or after October 1, 2017 12-263m(a) |
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| 380 | | - | Sec. 13 October 1, 2017 12-264 |
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| 381 | | - | Sec. 14 July 1, 2017 12-294 |
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| 382 | | - | Sec. 15 from passage 12-297 |
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| 383 | | - | Sec. 16 July 1, 2017 12-330b |
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| 384 | | - | Sec. 17 October 1, 2017 12-330i |
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| 385 | | - | Sec. 18 from passage 12-408c |
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| 386 | | - | Sec. 19 from passage 12-411(1) |
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| 387 | | - | Sec. 20 from passage New section |
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| 388 | | - | Sec. 21 from passage 12-580 |
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| 389 | | - | Sec. 22 from passage 12-711(b)(6) |
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| 390 | | - | Sec. 23 from passage 12-719(a) |
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| 391 | | - | Sec. 24 from passage and applicable to taxable years commencing on or after January 1, 2017 12-727(a) |
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| 392 | | - | Sec. 25 July 1, 2017, and applicable to waiver requests received on or after July 1, 2017 New section |
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| 393 | | - | Sec. 26 from passage 16-331cc(c) |
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| 394 | | - | Sec. 27 July 1, 2017 53-394(a) |
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| 395 | | - | Sec. 28 from passage New section |
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| 396 | | - | Sec. 29 July 1, 2017 New section |
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| 397 | | - | Sec. 30 July 1, 2017 12-743 |
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| 416 | + | Sec. 5 October 1, 2018 New section |
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| 417 | + | Sec. 6 October 1, 2018 New section |
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| 418 | + | Sec. 7 from passage 12-7a(b) |
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| 419 | + | Sec. 8 from passage 12-15(b) |
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| 420 | + | Sec. 9 from passage 12-39cc |
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| 421 | + | Sec. 10 from passage 12-80b |
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| 422 | + | Sec. 11 from passage 12-213(a)(28) |
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| 423 | + | Sec. 12 from passage, and applicable to income years commencing on or after January 1, 2017 12-222(b) |
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| 424 | + | Sec. 13 from passage, and applicable to income years commencing on or after January 1, 2017 12-242d(d) |
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| 425 | + | Sec. 14 October 1, 2017, and applicable to calendar quarters commencing on or after October 1, 2017 12-263m(a) |
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| 426 | + | Sec. 15 October 1, 2017 12-264 |
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| 427 | + | Sec. 16 July 1, 2017 12-294 |
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| 428 | + | Sec. 17 from passage 12-297 |
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| 429 | + | Sec. 18 July 1, 2017 12-330b |
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| 430 | + | Sec. 19 October 1, 2017 12-330i |
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| 431 | + | Sec. 20 from passage 12-408c |
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| 432 | + | Sec. 21 from passage 12-411(1) |
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| 433 | + | Sec. 22 from passage New section |
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| 434 | + | Sec. 23 from passage 12-580 |
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| 435 | + | Sec. 24 from passage 12-711(b)(6) |
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| 436 | + | Sec. 25 from passage 12-719(a) |
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| 437 | + | Sec. 26 from passage and applicable to taxable years commencing on or after January 1, 2017 12-727(a) |
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| 438 | + | Sec. 27 July 1, 2017, and applicable to waiver requests received on or after July 1, 2017 New section |
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| 439 | + | Sec. 28 from passage 16-331cc(c) |
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| 440 | + | Sec. 29 July 1, 2017 53-394(a) |
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