| Old | New | Differences | |
|---|---|---|---|
| 1 | + | ||
| 2 | + | ||
| 3 | + | LCO \\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373-R01- | |
| 4 | + | HB.docx | |
| 5 | + | 1 of 38 | |
| 6 | + | ||
| 7 | + | General Assembly Substitute Bill No. 7373 | |
| 8 | + | January Session, 2019 | |
| 1 | 9 | ||
| 2 | 10 | ||
| 3 | 11 | ||
| 4 | - | Substitute House Bill No. 7373 | |
| 5 | - | ||
| 6 | - | Public Act No. 19-186 | |
| 7 | 12 | ||
| 8 | 13 | ||
| 9 | - | AN ACT CONCERNING TH E DEPARTMENT OF REVE NUE | |
| 10 | - | ||
| 11 | - | ||
| 14 | + | AN ACT CONCERNING TH E DEPARTMENT OF REVE NUE SERVICES' | |
| 15 | + | RECOMMENDATIONS FOR TAX ADMINISTRATION AND M INOR | |
| 16 | + | REVISIONS TO THE TAX AND RELATED STATUTES . | |
| 12 | 17 | Be it enacted by the Senate and House of Representatives in General | |
| 13 | 18 | Assembly convened: | |
| 14 | 19 | ||
| 15 | - | Section 1. Section 12-699 of the general statutes is repealed and the | |
| 16 | - | following is substituted in lieu thereof (Effective July 1, 2019, and | |
| 17 | - | applicable to taxable years commencing on or after January 1, 2019): | |
| 18 | - | (a) As used in this section and section 12-699a, as amended by this | |
| 19 | - | act: | |
| 20 | - | (1) "Partnership" has the same meaning as provided in Section | |
| 21 | - | 7701(a)(2) of the Internal Revenue Code, as defined in section 12-213, | |
| 22 | - | and regulations adopted thereunder. "Partnership" includes a limited | |
| 23 | - | liability company that is treated as a partnership for federal income tax | |
| 24 | - | purposes; | |
| 25 | - | (2) "S corporation" means a corporation or a limited liability | |
| 26 | - | company that is treated as an S corporation for federal income tax | |
| 27 | - | purposes; | |
| 28 | - | (3) "Affected business entity" means a partnership or an S | |
| 29 | - | corporation, but does not include a publicly-traded partnership, as Substitute House Bill No. 7373 | |
| 20 | + | Section 1. Section 12-699 of the general statutes is repealed and the 1 | |
| 21 | + | following is substituted in lieu thereof (Effective July 1, 2019, and 2 | |
| 22 | + | applicable to taxable years commencing on or after January 1, 2019): 3 | |
| 23 | + | (a) As used in this section and section 12-699a, as amended by this 4 | |
| 24 | + | act: 5 | |
| 25 | + | (1) "Partnership" has the same meaning as provided in Section 6 | |
| 26 | + | 7701(a)(2) of the Internal Revenue Code, as defined in section 12-213, 7 | |
| 27 | + | and regulations adopted thereunder. "Partnership" includes a limited 8 | |
| 28 | + | liability company that is treated as a partnership for federal income tax 9 | |
| 29 | + | purposes; 10 | |
| 30 | + | (2) "S corporation" means a corporation or a limited liability 11 | |
| 31 | + | company that is treated as an S corporation for federal income tax 12 | |
| 32 | + | purposes; 13 | |
| 33 | + | (3) "Affected business entity" means a partnership or an S 14 | |
| 34 | + | corporation, but does not include a publicly-traded partnership, as 15 | |
| 35 | + | defined in Section 7704(b) of the Internal Revenue Code, that has 16 Substitute Bill No. 7373 | |
| 30 | 36 | ||
| 31 | - | Public Act No. 19-186 2 of 41 | |
| 32 | 37 | ||
| 33 | - | defined in Section 7704(b) of the Internal Revenue Code, that has | |
| 34 | - | agreed to file an annual return pursuant to section 12-726 reporting the | |
| 35 | - | name, address, Social Security number or federal employer | |
| 36 | - | identification number and such other information required by the | |
| 37 | - | Commissioner of Revenue Services of each unitholder whose | |
| 38 | - | distributive share of partnership income derived from or connected | |
| 39 | - | with sources within this state was more than five hundred dollars; | |
| 40 | - | (4) "Member" means (A) a shareholder of an S corporation, (B) a | |
| 41 | - | partner in (i) a general partnership, (ii) a limited partnership, or (iii) a | |
| 42 | - | limited liability partnership, or (C) a member of a limited liability | |
| 43 | - | company that is treated as a partnership or an S corporation for federal | |
| 44 | - | income tax purposes; and | |
| 45 | - | (5) "Taxable year" means the taxable year of an affected business | |
| 46 | - | entity for federal income tax purposes. | |
| 47 | - | (b) Each affected business entity that is required to file a return | |
| 48 | - | under the provisions of section 12-726 shall, on or before the fifteenth | |
| 49 | - | day of the third month following the close of each taxable year, pay to | |
| 50 | - | the commissioner a tax as determined under this section. | |
| 51 | - | (c) The tax due under subsection (b) of this section shall equal (1) | |
| 52 | - | (A) the separately and nonseparately computed items, as described in | |
| 53 | - | Section 702(a) of the Internal Revenue Code with respect to a | |
| 54 | - | partnership or Section 1366 of the Internal Revenue Code with respect | |
| 55 | - | to an S corporation, of the affected business entity, excluding any item | |
| 56 | - | treated as an itemized deduction for federal income tax purposes, plus | |
| 57 | - | any item described in Section 707(c) of the Internal Revenue Code with | |
| 58 | - | respect to a partnership, to the extent any such items under this | |
| 59 | - | subparagraph are derived from or connected with sources within this | |
| 60 | - | state, as determined under the provisions of chapter 229, (B) as | |
| 61 | - | increased or decreased by any modification described in section 12-701 | |
| 62 | - | that relates to an item of the affected business entity's income, gain, Substitute House Bill No. 7373 | |
| 38 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 39 | + | R01-HB.docx } | |
| 40 | + | 2 of 38 | |
| 63 | 41 | ||
| 64 | - | Public Act No. 19-186 3 of 41 | |
| 42 | + | agreed to file an annual return pursuant to section 12-726 reporting the 17 | |
| 43 | + | name, address, Social Security number or federal employe r 18 | |
| 44 | + | identification number and such other information required by the 19 | |
| 45 | + | Commissioner of Revenue Services of each unitholder whose 20 | |
| 46 | + | distributive share of partnership income derived from or connected 21 | |
| 47 | + | with sources within this state was more than five hundred dollars; 22 | |
| 48 | + | (4) "Member" means (A) a shareholder of an S corporation, (B) a 23 | |
| 49 | + | partner in (i) a general partnership, (ii) a limited partnership, or (iii) a 24 | |
| 50 | + | limited liability partnership, or (C) a member of a limited liability 25 | |
| 51 | + | company that is treated as a partnership or an S corporation for federal 26 | |
| 52 | + | income tax purposes; and 27 | |
| 53 | + | (5) "Taxable year" means the taxable year of an affected business 28 | |
| 54 | + | entity for federal income tax purposes. 29 | |
| 55 | + | (b) Each affected business entity that is required to file a return 30 | |
| 56 | + | under the provisions of section 12-726 shall, on or before the fifteenth 31 | |
| 57 | + | day of the third month following the close of each taxable year, pay to 32 | |
| 58 | + | the commissioner a tax as determined under this section. 33 | |
| 59 | + | (c) The tax due under subsection (b) of this section shall equal (1) 34 | |
| 60 | + | (A) the separately and nonseparately computed items, as described in 35 | |
| 61 | + | Section 702(a) of the Internal Revenue Code with respect to a 36 | |
| 62 | + | partnership or Section 1366 of the Internal Revenue Code with respect 37 | |
| 63 | + | to an S corporation, of the affected business entity, excluding any item 38 | |
| 64 | + | treated as an itemized deduction for federal income tax purposes, plus 39 | |
| 65 | + | any item described in Section 707(c) of the Internal Revenue Code with 40 | |
| 66 | + | respect to a partnership, to the extent any such items under this 41 | |
| 67 | + | subparagraph are derived from or connected with sources within this 42 | |
| 68 | + | state, as determined under the provisions of chapter 229, (B) as 43 | |
| 69 | + | increased or decreased by any modification described in section 12-701 44 | |
| 70 | + | that relates to an item of the affected business entity's income, gain, 45 | |
| 71 | + | loss or deduction, to the extent derived from or connected with sources 46 | |
| 72 | + | within this state, as determined under the provisions of chapter 229, (2) 47 | |
| 73 | + | multiplied by six and ninety-nine-hundredths per cent. If the amount 48 Substitute Bill No. 7373 | |
| 65 | 74 | ||
| 66 | - | loss or deduction, to the extent derived from or connected with sources | |
| 67 | - | within this state, as determined under the provisions of chapter 229, (2) | |
| 68 | - | multiplied by six and ninety-nine-hundredths per cent. If the amount | |
| 69 | - | calculated under subdivision (1) of this subsection results in a net loss, | |
| 70 | - | such net loss may be carried forward to succeeding taxable years until | |
| 71 | - | fully used. | |
| 72 | - | (d) If an affected business entity, the lower-tier entity, is a member | |
| 73 | - | of another affected business entity, the upper-tier entity, the lower-tier | |
| 74 | - | entity shall, when calculating the amount under subdivision (1) of | |
| 75 | - | subsection (c) of this section, subtract its distributive share of income | |
| 76 | - | or add its distributive share of loss from the upper-tier entity to the | |
| 77 | - | extent that the income or loss was derived from or connected with | |
| 78 | - | sources within this state. | |
| 79 | - | (e) [(1)] A nonresident individual who is a member of an affected | |
| 80 | - | business entity shall not be required to file an income tax return under | |
| 81 | - | the provisions of chapter 229 for a taxable year if, for such taxable year, | |
| 82 | - | the only source of income derived from or connected with sources | |
| 83 | - | within this state for such member, or the member and the member's | |
| 84 | - | spouse if a joint federal income tax return is or shall be filed, is from | |
| 85 | - | one or more affected business entities and such [affected business | |
| 86 | - | entity or entities file and pay the tax due under this section] | |
| 87 | - | nonresident individual member's tax under chapter 229 would be fully | |
| 88 | - | satisfied by the credit allowed to such individual under subparagraph | |
| 89 | - | (A) of subdivision (1) of subsection (g) of this section. | |
| 90 | - | [(2) The provisions of subdivision (1) of this subsection shall not | |
| 91 | - | apply to a nonresident individual who is a member of an affected | |
| 92 | - | business entity that elects to file its return on a combined basis under | |
| 93 | - | subsection (j) of this section if such nonresident individual member's | |
| 94 | - | tax under chapter 229 would not be fully satisfied by the credit | |
| 95 | - | allowed to such individual under subparagraph (A) of subdivision (1) | |
| 96 | - | of subsection (g) of this section.] Substitute House Bill No. 7373 | |
| 97 | 75 | ||
| 98 | - | Public Act No. 19-186 4 of 41 | |
| 76 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 77 | + | R01-HB.docx } | |
| 78 | + | 3 of 38 | |
| 99 | 79 | ||
| 100 | - | (f) Each affected business entity shall report to each of its members, | |
| 101 | - | for each taxable year, such member's direct [pro rata] share of the tax | |
| 102 | - | imposed under this section on such affected business entity and | |
| 103 | - | indirect [pro rata] share of the tax imposed on any upper-tier entity of | |
| 104 | - | which such affected business entity is a member. | |
| 105 | - | (g) (1) (A) Each person that is subject to the tax imposed under | |
| 106 | - | chapter 229 and is a member of an affected business entity shall be | |
| 107 | - | entitled to a credit against the tax imposed under said chapter, other | |
| 108 | - | than the tax imposed under section 12-707. Such credit shall be in an | |
| 109 | - | amount equal to such person's direct and indirect [pro rata] share of | |
| 110 | - | the tax due and paid under this section by any affected business entity | |
| 111 | - | of which such person is a member multiplied by ninety-three and one- | |
| 112 | - | hundredths per cent. If the amount of the credit allowed pursuant to | |
| 113 | - | this subdivision exceeds such person's tax liability for the tax imposed | |
| 114 | - | under said chapter, the commissioner shall treat such excess as an | |
| 115 | - | overpayment and, except as provided in section 12-739 or 12-742, shall | |
| 116 | - | refund the amount of such excess, without interest, to such person. | |
| 117 | - | (B) Each person that is subject to the tax imposed under chapter 229 | |
| 118 | - | as a resident or a part-year resident of this state and is a member of an | |
| 119 | - | affected business entity shall also be entitled to a credit against the tax | |
| 120 | - | imposed under said chapter, other than the tax imposed under section | |
| 121 | - | 12-707, for such person's direct and indirect [pro rata] share of taxes | |
| 122 | - | paid to another state of the United States or the District of Columbia, | |
| 123 | - | on income of any affected business entity of which such person is a | |
| 124 | - | member that is derived therefrom, provided the taxes paid to another | |
| 125 | - | state of the United States or the District of Columbia results from a tax | |
| 126 | - | that the commissioner determines is substantially similar to the tax | |
| 127 | - | imposed under this section. Any such credit shall be calculated in the | |
| 128 | - | manner prescribed by the commissioner, which shall be consistent | |
| 129 | - | with the provisions of section 12-704. | |
| 130 | - | (2) Each company that is subject to the tax imposed under chapter Substitute House Bill No. 7373 | |
| 80 | + | calculated under subdivision (1) of this subsection results in a net loss, 49 | |
| 81 | + | such net loss may be carried forward to succeeding taxable years until 50 | |
| 82 | + | fully used. 51 | |
| 83 | + | (d) If an affected business entity, the lower-tier entity, is a member 52 | |
| 84 | + | of another affected business entity, the upper-tier entity, the lower-tier 53 | |
| 85 | + | entity shall, when calculating the amount under subdivision (1) of 54 | |
| 86 | + | subsection (c) of this section, subtract its distributive share of income 55 | |
| 87 | + | or add its distributive share of loss from the upper-tier entity to the 56 | |
| 88 | + | extent that the income or loss was derived from or connected with 57 | |
| 89 | + | sources within this state. 58 | |
| 90 | + | (e) [(1)] A nonresident individual who is a member of an affected 59 | |
| 91 | + | business entity shall not be required to file an income tax return under 60 | |
| 92 | + | the provisions of chapter 229 for a taxable year if, for such taxable year, 61 | |
| 93 | + | the only source of income derived from or connected with sources 62 | |
| 94 | + | within this state for such member, or the member and the member's 63 | |
| 95 | + | spouse if a joint federal income tax return is or shall be filed, is from 64 | |
| 96 | + | one or more affected business entities and such [affected business 65 | |
| 97 | + | entity or entities file and pay the tax due under this section] 66 | |
| 98 | + | nonresident individual member's tax under chapter 229 would be fully 67 | |
| 99 | + | satisfied by the credit allowed to such individual under subparagraph 68 | |
| 100 | + | (A) of subdivision (1) of subsection (g) of this section. 69 | |
| 101 | + | [(2) The provisions of subdivision (1) of this subsection shall not 70 | |
| 102 | + | apply to a nonresident individual who is a member of an affected 71 | |
| 103 | + | business entity that elects to file its return on a combined basis under 72 | |
| 104 | + | subsection (j) of this section if such nonresident individual member's 73 | |
| 105 | + | tax under chapter 229 would not be fully satisfied by the credit 74 | |
| 106 | + | allowed to such individual under subparagraph (A) of subdivision (1) 75 | |
| 107 | + | of subsection (g) of this section.] 76 | |
| 108 | + | (f) Each affected business entity shall report to each of its members, 77 | |
| 109 | + | for each taxable year, such member's direct [pro rata] share of the tax 78 | |
| 110 | + | imposed under this section on such affected business entity and 79 | |
| 111 | + | indirect [pro rata] share of the tax imposed on any upper-tier entity of 80 Substitute Bill No. 7373 | |
| 131 | 112 | ||
| 132 | - | Public Act No. 19-186 5 of 41 | |
| 133 | 113 | ||
| 134 | - | 208 and is a member of an affected business entity shall be entitled to a | |
| 135 | - | credit against the tax imposed under said chapter. Such credit shall be | |
| 136 | - | in an amount equal to such company's direct and indirect [pro rata] | |
| 137 | - | share of the tax paid under this section by any affected business entity | |
| 138 | - | of which such company is a member multiplied by ninety-three and | |
| 139 | - | one-hundredths per cent. Such credit shall be applied after all other | |
| 140 | - | credits are applied and shall not be subject to the limits imposed under | |
| 141 | - | section 12-217zz. Any credit that is not used in the income year during | |
| 142 | - | which the affected business entity incurs the tax under this section | |
| 143 | - | shall be carried forward to each of the succeeding income years by the | |
| 144 | - | company until such credit is fully taken against the tax under chapter | |
| 145 | - | 208. | |
| 146 | - | (h) Upon the failure of any affected business entity to pay the tax | |
| 147 | - | due under this section within thirty days of the due date, the | |
| 148 | - | provisions of section 12-35, as amended by this act, shall apply with | |
| 149 | - | respect to the enforcement of this section and the collection of such tax. | |
| 150 | - | The warrant therein provided for shall be signed by the commissioner | |
| 151 | - | or an authorized agent of the commissioner. The amount of any such | |
| 152 | - | tax, penalty and interest shall be a lien, from the last day of the last | |
| 153 | - | month of the taxable year next preceding the due date of such tax until | |
| 154 | - | discharged by payment, against all real estate of the taxpayer within | |
| 155 | - | the state, and a certificate of such lien signed by the commissioner may | |
| 156 | - | be recorded in the office of the clerk of any town in which such real | |
| 157 | - | estate is situated, provided no such lien shall be effective as against | |
| 158 | - | any bona fide purchaser or qualified encumbrancer of any interest in | |
| 159 | - | any such property. When any tax with respect to which a lien has been | |
| 160 | - | recorded under the provisions of this section has been satisfied, the | |
| 161 | - | commissioner, upon request of any interested party, shall issue a | |
| 162 | - | certificate discharging such lien, which certificate shall be recorded in | |
| 163 | - | the same office in which the lien was recorded. Any action for the | |
| 164 | - | foreclosure of such lien shall be brought by the Attorney General in the | |
| 165 | - | name of the state in the superior court for the judicial district in which Substitute House Bill No. 7373 | |
| 114 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 115 | + | R01-HB.docx } | |
| 116 | + | 4 of 38 | |
| 166 | 117 | ||
| 167 | - | Public Act No. 19-186 6 of 41 | |
| 118 | + | which such affected business entity is a member. 81 | |
| 119 | + | (g) (1) (A) Each person that is subject to the tax imposed under 82 | |
| 120 | + | chapter 229 and is a member of an affected business entity shall be 83 | |
| 121 | + | entitled to a credit against the tax imposed under said chapter, other 84 | |
| 122 | + | than the tax imposed under section 12-707. Such credit shall be in an 85 | |
| 123 | + | amount equal to such person's direct and indirect [pro rata] share of 86 | |
| 124 | + | the tax due and paid under this section by any affected business entity 87 | |
| 125 | + | of which such person is a member multiplied by ninety-three and one-88 | |
| 126 | + | hundredths per cent. If the amount of the credit allowed pursuant to 89 | |
| 127 | + | this subdivision exceeds such person's tax liability for the tax imposed 90 | |
| 128 | + | under said chapter, the commissioner shall treat such excess as an 91 | |
| 129 | + | overpayment and, except as provided in section 12-739 or 12-742, shall 92 | |
| 130 | + | refund the amount of such excess, without interest, to such person. 93 | |
| 131 | + | (B) Each person that is subject to the tax imposed under chapter 229 94 | |
| 132 | + | as a resident or a part-year resident of this state and is a member of an 95 | |
| 133 | + | affected business entity shall also be entitled to a credit against the tax 96 | |
| 134 | + | imposed under said chapter, other than the tax imposed under section 97 | |
| 135 | + | 12-707, for such person's direct and indirect [pro rata] share of taxes 98 | |
| 136 | + | paid to another state of the United States or the District of Columbia, 99 | |
| 137 | + | on income of any affected business entity of which such person is a 100 | |
| 138 | + | member that is derived therefrom, provided the taxes paid to another 101 | |
| 139 | + | state of the United States or the District of Columbia results from a tax 102 | |
| 140 | + | that the commissioner determines is substantially similar to the tax 103 | |
| 141 | + | imposed under this section. Any such credit shall be calculated in the 104 | |
| 142 | + | manner prescribed by the commissioner, which shall be consistent 105 | |
| 143 | + | with the provisions of section 12-704. 106 | |
| 144 | + | (2) Each company that is subject to the tax imposed under chapter 107 | |
| 145 | + | 208 and is a member of an affected business entity shall be entitled to a 108 | |
| 146 | + | credit against the tax imposed under said chapter. Such credit shall be 109 | |
| 147 | + | in an amount equal to such company's direct and indirect [pro rata] 110 | |
| 148 | + | share of the tax paid under this section by any affected business entity 111 | |
| 149 | + | of which such company is a member multiplied by ninety-three and 112 | |
| 150 | + | one-hundredths per cent. Such credit shall be applied after all other 113 Substitute Bill No. 7373 | |
| 168 | 151 | ||
| 169 | - | the property subject to such lien is situated, or, if such property is | |
| 170 | - | located in two or more judicial districts, in the superior court for any | |
| 171 | - | one such judicial district, and the court may limit the time for | |
| 172 | - | redemption or order the sale of such property or make such other or | |
| 173 | - | further decree as it judges equitable. | |
| 174 | - | (i) If any tax is not paid when due as provided in this section, there | |
| 175 | - | shall be added to the amount of the tax interest at the rate of one per | |
| 176 | - | cent per month or fraction thereof from the date the tax became due | |
| 177 | - | until it is paid. | |
| 178 | - | (j) (1) Any affected business entity subject to tax under this section | |
| 179 | - | may elect to file a combined return together with one or more other | |
| 180 | - | commonly-owned affected business entities subject to tax under this | |
| 181 | - | section. Each affected business entity making such election shall | |
| 182 | - | submit written notice of such election to file a combined return, | |
| 183 | - | including the written consent of the other commonly-owned affected | |
| 184 | - | business entities to such election, to the commissioner not later than | |
| 185 | - | the due date, or if an extension of time to file has been requested and | |
| 186 | - | granted, the extended due date, of the returns due from such entities. | |
| 187 | - | An affected business entity shall submit such written notice and | |
| 188 | - | consent for each taxable year such entity makes the election under this | |
| 189 | - | subdivision. Each affected business entity electing to file a combined | |
| 190 | - | return under this subdivision shall be jointly and severally liable for | |
| 191 | - | the tax due under this section. For the purposes of this subdivision, | |
| 192 | - | "commonly-owned" means that more than eighty per cent of the voting | |
| 193 | - | control of an affected business entity is directly or indirectly owned by | |
| 194 | - | a common owner or owner s, either corporate or noncorporate. | |
| 195 | - | Whether voting control is indirectly owned shall be determined in | |
| 196 | - | accordance with Section 318 of the Internal Revenue Code. | |
| 197 | - | (2) Except as provided in subdivision (5) of this subsection, affected | |
| 198 | - | business entities that elect to file a combined return under subdivision | |
| 199 | - | (1) of this subsection shall net the amounts each such entity calculates Substitute House Bill No. 7373 | |
| 200 | 152 | ||
| 201 | - | Public Act No. 19-186 7 of 41 | |
| 153 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 154 | + | R01-HB.docx } | |
| 155 | + | 5 of 38 | |
| 202 | 156 | ||
| 203 | - | under subdivision (1) of subsection (c) of this section after such | |
| 204 | - | amounts are separately apportioned or allocated by each affected | |
| 205 | - | business entity in accordance with this section. | |
| 206 | - | (3) Affected business entities that elect to file a combined return | |
| 207 | - | under subdivision (1) of this subsection shall report to the | |
| 208 | - | commissioner the portion of the direct and indirect [pro rata] share of | |
| 209 | - | the tax paid with the combined return that is allocated to each of their | |
| 210 | - | members. Such report shall be filed with the combined return and the | |
| 211 | - | allocation reported shall be irrevocable. | |
| 212 | - | (4) The election made under this subsection shall not affect the | |
| 213 | - | calculation of tax due under any other provision of the general statutes | |
| 214 | - | other than with respect to the calculation of the credits under | |
| 215 | - | subsection (g) of this section. | |
| 216 | - | (5) Affected business entities that elect to file a combined return | |
| 217 | - | under subdivision (1) of this subsection shall calculate their tax due in | |
| 218 | - | accordance with subsection (c) of this section unless each such entity | |
| 219 | - | elects under subsection (k) of this section to calculate its tax due on the | |
| 220 | - | alternative basis under subsection (l) of this section. If such election is | |
| 221 | - | made, the affected business entities shall net their alternative tax bases | |
| 222 | - | instead of netting the amounts under subdivision (2) of this subsection. | |
| 223 | - | (k) In lieu of calculating the tax due in accordance with subsection | |
| 224 | - | (c) of this section, any affected business entity may elect to calculate | |
| 225 | - | the tax due on the alternative basis under subsection (l) of this section. | |
| 226 | - | An affected business entity making such election shall submit to the | |
| 227 | - | commissioner written notice of such election not later than the due | |
| 228 | - | date, or if an extension of time to file has been requested and granted, | |
| 229 | - | the extended due date, of the return due from such entity. An affected | |
| 230 | - | business entity shall submit such written notice for each taxable year | |
| 231 | - | such entity makes the election under this subsection. The election | |
| 232 | - | made under this subsection shall not affect the calculation of tax due Substitute House Bill No. 7373 | |
| 157 | + | credits are applied and shall not be subject to the limits imposed under 114 | |
| 158 | + | section 12-217zz. Any credit that is not used in the income year during 115 | |
| 159 | + | which the affected business entity incurs the tax under this section 116 | |
| 160 | + | shall be carried forward to each of the succeeding income years by the 117 | |
| 161 | + | company until such credit is fully taken against the tax under chapter 118 | |
| 162 | + | 208. 119 | |
| 163 | + | (h) Upon the failure of any affected business entity to pay the tax 120 | |
| 164 | + | due under this section within thirty days of the due date, the 121 | |
| 165 | + | provisions of section 12-35, as amended by this act, shall apply with 122 | |
| 166 | + | respect to the enforcement of this section and the collection of such tax. 123 | |
| 167 | + | The warrant therein provided for shall be signed by the commissioner 124 | |
| 168 | + | or an authorized agent of the commissioner. The amount of any such 125 | |
| 169 | + | tax, penalty and interest shall be a lien, from the last day of the last 126 | |
| 170 | + | month of the taxable year next preceding the due date of such tax until 127 | |
| 171 | + | discharged by payment, against all real estate of the taxpayer within 128 | |
| 172 | + | the state, and a certificate of such lien signed by the commissioner may 129 | |
| 173 | + | be recorded in the office of the clerk of any town in which such real 130 | |
| 174 | + | estate is situated, provided no such lien shall be effective as against 131 | |
| 175 | + | any bona fide purchaser or qualified encumbrancer of any interest in 132 | |
| 176 | + | any such property. When any tax with respect to which a lien has been 133 | |
| 177 | + | recorded under the provisions of this section has been satisfied, the 134 | |
| 178 | + | commissioner, upon request of any interested party, shall issue a 135 | |
| 179 | + | certificate discharging such lien, which certificate shall be recorded in 136 | |
| 180 | + | the same office in which the lien was recorded. Any action for the 137 | |
| 181 | + | foreclosure of such lien shall be brought by the Attorney General in the 138 | |
| 182 | + | name of the state in the superior court for the judicial district in which 139 | |
| 183 | + | the property subject to such lien is situated, or, if such property is 140 | |
| 184 | + | located in two or more judicial districts, in the superior court for any 141 | |
| 185 | + | one such judicial district, and the court may limit the time for 142 | |
| 186 | + | redemption or order the sale of such property or make such other or 143 | |
| 187 | + | further decree as it judges equitable. 144 | |
| 188 | + | (i) If any tax is not paid when due as provided in this section, there 145 | |
| 189 | + | shall be added to the amount of the tax interest at the rate of one per 146 Substitute Bill No. 7373 | |
| 233 | 190 | ||
| 234 | - | Public Act No. 19-186 8 of 41 | |
| 235 | 191 | ||
| 236 | - | under any other provision of the general statutes other than with | |
| 237 | - | respect to the calculation of the credits under subsection (g) of this | |
| 238 | - | section. | |
| 239 | - | (l) (1) The tax due from an affected business entity making the | |
| 240 | - | election under subsection (k) of this section shall be equal to six and | |
| 241 | - | ninety-nine-hundredths per cent multiplied by the alternative tax base. | |
| 242 | - | The alternative tax base shall be equal to the resident portion of | |
| 243 | - | unsourced income plus modified Connecticut source income. | |
| 244 | - | (2) For the purposes of this subsection: | |
| 245 | - | (A) "Resident portion of unsourced income" means unsourced | |
| 246 | - | income multiplied by a percentage equal to the sum of the ownership | |
| 247 | - | interests in the affected business entity owned by members who are | |
| 248 | - | residents of this state, as defined in section 12-701; | |
| 249 | - | (B) "Unsourced income" means the separately and nonseparately | |
| 250 | - | computed items, as described in Section 702(a) of the Internal Revenue | |
| 251 | - | Code with respect to a partnership or Section 1366 of the Internal | |
| 252 | - | Revenue Code with respect to an S corporation, of the affected | |
| 253 | - | business entity, excluding any item treated as an itemized deduction | |
| 254 | - | for federal income tax purposes, plus any item described in Section | |
| 255 | - | 707(c) of the Internal Revenue Code with respect to a partnership, | |
| 256 | - | regardless of the location from which such item is derived or | |
| 257 | - | connected, as increased or decreased by any modification described in | |
| 258 | - | section 12-701, that relates to an item of the affected business entity's | |
| 259 | - | income, gain, loss or deduction, regardless of the location from which | |
| 260 | - | such item is derived or connected, less (i) the amount determined | |
| 261 | - | under subdivision (1) of subsection (c) of this section, determined | |
| 262 | - | without regard to subsection (d) of this section, and (ii) (I) the | |
| 263 | - | separately and nonseparately computed items, as described in Section | |
| 264 | - | 702(a) of the Internal Revenue Code, of the affected business entity, | |
| 265 | - | excluding any item treated as an itemized deduction for federal Substitute House Bill No. 7373 | |
| 192 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 193 | + | R01-HB.docx } | |
| 194 | + | 6 of 38 | |
| 266 | 195 | ||
| 267 | - | Public Act No. 19-186 9 of 41 | |
| 196 | + | cent per month or fraction thereof from the date the tax became due 147 | |
| 197 | + | until it is paid. 148 | |
| 198 | + | (j) (1) Any affected business entity subject to tax under this section 149 | |
| 199 | + | may elect to file a combined return together with one or more other 150 | |
| 200 | + | commonly-owned affected business entities subject to tax under this 151 | |
| 201 | + | section. Each affected business entity making such election shall 152 | |
| 202 | + | submit written notice of such election to file a combined return, 153 | |
| 203 | + | including the written consent of the other commonly-owned affected 154 | |
| 204 | + | business entities to such election, to the commissioner not later than 155 | |
| 205 | + | the due date, or if an extension of time to file has been requested and 156 | |
| 206 | + | granted, the extended due date, of the returns due from such entities. 157 | |
| 207 | + | An affected business entity shall submit such written notice and 158 | |
| 208 | + | consent for each taxable year such entity makes the election under this 159 | |
| 209 | + | subdivision. Each affected business entity electing to file a combined 160 | |
| 210 | + | return under this subdivision shall be jointly and severally liable for 161 | |
| 211 | + | the tax due under this section. For the purposes of this subdivision, 162 | |
| 212 | + | "commonly-owned" means that more than eighty per cent of the voting 163 | |
| 213 | + | control of an affected business entity is directly or indirectly owned by 164 | |
| 214 | + | a common owner or owners, either corporate or noncorporate. 165 | |
| 215 | + | Whether voting control is indirectly owned shall be determined in 166 | |
| 216 | + | accordance with Section 318 of the Internal Revenue Code. 167 | |
| 217 | + | (2) Except as provided in subdivision (5) of this subsection, affected 168 | |
| 218 | + | business entities that elect to file a combined return under subdivision 169 | |
| 219 | + | (1) of this subsection shall net the amounts each such entity calculates 170 | |
| 220 | + | under subdivision (1) of subsection (c) of this section after such 171 | |
| 221 | + | amounts are separately apportioned or allocated by each affected 172 | |
| 222 | + | business entity in accordance with this section. 173 | |
| 223 | + | (3) Affected business entities that elect to file a combined return 174 | |
| 224 | + | under subdivision (1) of this subsection shall report to the 175 | |
| 225 | + | commissioner the portion of the direct and indirect [pro rata] share of 176 | |
| 226 | + | the tax paid with the combined return that is allocated to each of their 177 | |
| 227 | + | members. Such report shall be filed with the combined return and the 178 | |
| 228 | + | allocation reported shall be irrevocable. 179 Substitute Bill No. 7373 | |
| 268 | 229 | ||
| 269 | - | income tax purposes, plus any item described in Section 707(c) of the | |
| 270 | - | Internal Revenue Code with respect to a partnership, to the extent any | |
| 271 | - | such items under this subclause are derived from or connected with | |
| 272 | - | sources within another state that has jurisdiction to subject the affected | |
| 273 | - | business entity to tax, as determined under the provisions of chapter | |
| 274 | - | 229, (II) as increased or decreased by any modification described in | |
| 275 | - | section 12-701, that relates to an item of the affected business entity's | |
| 276 | - | income, gain or deduction, to the extent derived from or connected | |
| 277 | - | with sources within another state that has jurisdiction to subject the | |
| 278 | - | affected business entity to tax, as determined under the provisions of | |
| 279 | - | chapter 229; and | |
| 280 | - | (C) "Modified Connecticut source income" means the amount | |
| 281 | - | calculated under subdivision (1) of subsection (c) of this section | |
| 282 | - | multiplied by a percentage equal to the sum of the ownership interests | |
| 283 | - | in the affected business entity owned by members that are (i) subject to | |
| 284 | - | tax under chapter 229, or (ii) affected business entities to the extent | |
| 285 | - | such entities are directly or indirectly owned by persons subject to tax | |
| 286 | - | under chapter 229. A member that is an affected business entity shall | |
| 287 | - | be presumed to be directly or indirectly owned by persons subject to | |
| 288 | - | tax under chapter 229 unless the affected business entity subject to tax | |
| 289 | - | under this section can establish otherwise by clear and convincing | |
| 290 | - | evidence to the satisfaction of the commissioner. | |
| 291 | - | (m) The provisions of sections 12-723, 12-725 and 12-728 to 12-737, | |
| 292 | - | inclusive, shall apply to the provisions of this section in the same | |
| 293 | - | manner and with the same force and effect as if the language of said | |
| 294 | - | sections had been incorporated in full into this section and had | |
| 295 | - | expressly referred to the tax under this section, except to the extent | |
| 296 | - | that any such provision is inconsistent with a provision of this section. | |
| 297 | - | Sec. 2. Subdivision (1) of subsection (b) of section 12-699a of the | |
| 298 | - | general statutes is repealed and the following is substituted in lieu | |
| 299 | - | thereof (Effective July 1, 2019, and applicable to taxable years commencing Substitute House Bill No. 7373 | |
| 300 | 230 | ||
| 301 | - | Public Act No. 19-186 10 of 41 | |
| 231 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 232 | + | R01-HB.docx } | |
| 233 | + | 7 of 38 | |
| 302 | 234 | ||
| 303 | - | on or after January 1, 2019): | |
| 304 | - | (b) (1) Each affected business entity required to pay the tax imposed | |
| 305 | - | under section 12-699, as amended by this act, and whose required | |
| 306 | - | annual payment for the taxable year is greater than or equal to one | |
| 307 | - | thousand dollars shall make the required annual payment each taxable | |
| 308 | - | year, in four required estimated tax installments on the following due | |
| 309 | - | dates: (A) For the first required installment, the fifteenth day of the | |
| 310 | - | fourth month of the taxable year; (B) for the second required | |
| 311 | - | installment, the fifteenth day of the sixth month of the taxable year; (C) | |
| 312 | - | for the third required installment, the fifteenth day of the ninth month | |
| 313 | - | of the taxable year, and (D) for the fourth required installment, the | |
| 314 | - | fifteenth day of the first month of the next succeeding taxable year. An | |
| 315 | - | affected business entity may elect to pay any required installment prior | |
| 316 | - | to the specified due date. Except as provided in subdivision (2) of this | |
| 317 | - | subsection, the amount of each required installment shall be twenty- | |
| 318 | - | five per cent of the required annual payment. | |
| 319 | - | Sec. 3. Subdivision (8) of subsection (a) of section 3-20j of the general | |
| 320 | - | statutes is repealed and the following is substituted in lieu thereof | |
| 321 | - | (Effective from passage): | |
| 322 | - | (8) "Withholding taxes" means taxes required to be deducted and | |
| 323 | - | withheld [by employers from the wages and salaries of employees] | |
| 324 | - | pursuant to sections 12-705 and 12-706 and paid [by employers] to the | |
| 325 | - | Commissioner of Revenue Services pursuant to section 12-707 [as a | |
| 326 | - | credit for income taxes payable by such employees, and includes, | |
| 327 | - | without limitation, taxes deducted and withheld pursuant to sections | |
| 328 | - | 12-705 and 12-706] upon receipt by the state and including penalty and | |
| 329 | - | interest charges on such taxes. | |
| 330 | - | Sec. 4. Subdivision (2) of subsection (b) of section 12-35 of the | |
| 331 | - | general statutes is repealed and the following is substituted in lieu | |
| 332 | - | thereof (Effective October 1, 2019): Substitute House Bill No. 7373 | |
| 235 | + | (4) The election made under this subsection shall not affect the 180 | |
| 236 | + | calculation of tax due under any other provision of the general statutes 181 | |
| 237 | + | other than with respect to the calculation of the credits under 182 | |
| 238 | + | subsection (g) of this section. 183 | |
| 239 | + | (5) Affected business entities that elect to file a combined return 184 | |
| 240 | + | under subdivision (1) of this subsection shall calculate their tax due in 185 | |
| 241 | + | accordance with subsection (c) of this section unless each such entity 186 | |
| 242 | + | elects under subsection (k) of this section to calculate its tax due on the 187 | |
| 243 | + | alternative basis under subsection (l) of this section. If such election is 188 | |
| 244 | + | made, the affected business entities shall net their alternative tax bases 189 | |
| 245 | + | instead of netting the amounts under subdivision (2) of this subsection. 190 | |
| 246 | + | (k) In lieu of calculating the tax due in accordance with subsection 191 | |
| 247 | + | (c) of this section, any affected business entity may elect to calculate 192 | |
| 248 | + | the tax due on the alternative basis under subsection (l) of this section. 193 | |
| 249 | + | An affected business entity making such election shall submit to the 194 | |
| 250 | + | commissioner written notice of such election not later than the due 195 | |
| 251 | + | date, or if an extension of time to file has been requested and granted, 196 | |
| 252 | + | the extended due date, of the return due from such entity. An affected 197 | |
| 253 | + | business entity shall submit such written notice for each taxable year 198 | |
| 254 | + | such entity makes the election under this subsection. The election 199 | |
| 255 | + | made under this subsection shall not affect the calculation of tax due 200 | |
| 256 | + | under any other provision of the general statutes other than with 201 | |
| 257 | + | respect to the calculation of the credits under subsection (g) of this 202 | |
| 258 | + | section. 203 | |
| 259 | + | (l) (1) The tax due from an affected business entity making the 204 | |
| 260 | + | election under subsection (k) of this section shall be equal to six and 205 | |
| 261 | + | ninety-nine-hundredths per cent multiplied by the alternative tax base. 206 | |
| 262 | + | The alternative tax base shall be equal to the resident portion of 207 | |
| 263 | + | unsourced income plus modified Connecticut source income. 208 | |
| 264 | + | (2) For the purposes of this subsection: 209 | |
| 265 | + | (A) "Resident portion of unsourced income" means unsourced 210 Substitute Bill No. 7373 | |
| 333 | 266 | ||
| 334 | - | Public Act No. 19-186 11 of 41 | |
| 335 | 267 | ||
| 336 | - | (2) Any such warrant on any intangible personal property of any | |
| 337 | - | person may be served by electronic mail, [or] facsimile machine or | |
| 338 | - | other electronic means on any third person in possession of, or | |
| 339 | - | obligated with respect to, receivables, bank accounts, evidences of | |
| 340 | - | debt, securities, salaries, wages, commissions, compensation or other | |
| 341 | - | intangible personal property subject to such warrant, ordering such | |
| 342 | - | third person to forthwith deliver such property or pay the amount due | |
| 343 | - | or payable to the state collection agency that has made out such | |
| 344 | - | warrant, provided such warrant may be issued only after the state | |
| 345 | - | collection agency making out such warrant has notified the person | |
| 346 | - | owning such property, in writing, of its intention to issue such | |
| 347 | - | warrant. The notice of intent shall be: (A) Given in person; (B) left at | |
| 348 | - | the dwelling or usual place of business of such person; or (C) sent by | |
| 349 | - | certified mail, return receipt requested, to such person's last-known | |
| 350 | - | address, not less than thirty days before the day the warrant is to be | |
| 351 | - | issued. Any such warrant for tax due may further include an order to | |
| 352 | - | such third person to continually deliver, during the one hundred | |
| 353 | - | eighty days immediately following the date of issuance of the warrant | |
| 354 | - | or until the tax is fully paid, whichever occurs earlier, all intangible | |
| 355 | - | personal property that is due and that becomes due to the person | |
| 356 | - | owing the tax. Except as otherwise provided in this subdivision, such | |
| 357 | - | warrant shall have the same force and effect as an execution issued | |
| 358 | - | pursuant to chapter 906. | |
| 359 | - | Sec. 5. Subparagraph (B) of subdivision (2) of section 12-408 of the | |
| 360 | - | general statutes is repealed and the following is substituted in lieu | |
| 361 | - | thereof (Effective from passage and applicable to claims for credit received on | |
| 362 | - | or after such date): | |
| 363 | - | (B) Whenever such tax, payable by the consumer (i) with respect to | |
| 364 | - | a charge account or credit sale, [occurring on or after July 1, 1984,] is | |
| 365 | - | remitted by the retailer to the commissioner and such sale as an | |
| 366 | - | account receivable is determined to be worthless and is actually Substitute House Bill No. 7373 | |
| 268 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 269 | + | R01-HB.docx } | |
| 270 | + | 8 of 38 | |
| 367 | 271 | ||
| 368 | - | Public Act No. 19-186 12 of 41 | |
| 272 | + | income multiplied by a percentage equal to the sum of the ownership 211 | |
| 273 | + | interests in the affected business entity owned directly or indirectly by 212 | |
| 274 | + | members who are residents of this state, as defined in section 12-701; 213 | |
| 275 | + | (B) "Unsourced income" means the separately and nonseparately 214 | |
| 276 | + | computed items, as described in Section 702(a) of the Internal Revenue 215 | |
| 277 | + | Code with respect to a partnership or Section 1366 of the Internal 216 | |
| 278 | + | Revenue Code with respect to an S corporation, of the affected 217 | |
| 279 | + | business entity, excluding any item treated as an itemized deduction 218 | |
| 280 | + | for federal income tax purposes, plus any item described in Section 219 | |
| 281 | + | 707(c) of the Internal Revenue Code with respect to a partnership, 220 | |
| 282 | + | regardless of the location from which such item is derived or 221 | |
| 283 | + | connected, as increased or decreased by any modification described in 222 | |
| 284 | + | section 12-701, that relates to an item of the affected business entity's 223 | |
| 285 | + | income, gain, loss or deduction, regardless of the location from which 224 | |
| 286 | + | such item is derived or connected, less (i) the amount determined 225 | |
| 287 | + | under subdivision (1) of subsection (c) of this section, determined 226 | |
| 288 | + | without regard to subsection (d) of this section, and (ii) (I) the 227 | |
| 289 | + | separately and nonseparately computed items, as described in Section 228 | |
| 290 | + | 702(a) of the Internal Revenue Code, of the affected business entity, 229 | |
| 291 | + | excluding any item treated as an itemized deduction for federal 230 | |
| 292 | + | income tax purposes, plus any item described in Section 707(c) of the 231 | |
| 293 | + | Internal Revenue Code with respect to a partnership, to the extent any 232 | |
| 294 | + | such items under this subclause are derived from or connected with 233 | |
| 295 | + | sources within another state that has jurisdiction to subject the affected 234 | |
| 296 | + | business entity to tax, as determined under the provisions of chapter 235 | |
| 297 | + | 229, (II) as increased or decreased by any modification described in 236 | |
| 298 | + | section 12-701, that relates to an item of the affected business entity's 237 | |
| 299 | + | income, gain or deduction, to the extent derived from or connected 238 | |
| 300 | + | with sources within another state that has jurisdiction to subject the 239 | |
| 301 | + | affected business entity to tax, as determined under the provisions of 240 | |
| 302 | + | chapter 229; and 241 | |
| 303 | + | (C) "Modified Connecticut source income" means the amount 242 | |
| 304 | + | calculated under subdivision (1) of subsection (c) of this section 243 Substitute Bill No. 7373 | |
| 369 | 305 | ||
| 370 | - | written off as uncollectible for federal income tax purposes, or (ii) to a | |
| 371 | - | retailer who computes taxable income, for purposes of taxation under | |
| 372 | - | the Internal Revenue Code of 1986, or any subsequent corresponding | |
| 373 | - | internal revenue code of the United States, as amended from time to | |
| 374 | - | time, [amended,] on the cash basis method of accounting with respect | |
| 375 | - | to a sale, [occurring on or after July 1, 1989,] is remitted by the retailer | |
| 376 | - | to the commissioner and such sale as an account receivable is | |
| 377 | - | determined to be worthless, the amount of such tax remitted may be | |
| 378 | - | credited against the tax due on the sales tax return filed by the retailer | |
| 379 | - | for the monthly or quarterly period, whichever is applicable, next | |
| 380 | - | following the period in which such amount is actually so written off, | |
| 381 | - | but in no event shall such credit be allowed later than three years | |
| 382 | - | following the date such tax is remitted, unless the credit relates to a | |
| 383 | - | period for which a waiver is given pursuant to subsection (g) of section | |
| 384 | - | 12-415. The commissioner shall, by regulations adopted in accordance | |
| 385 | - | with the provisions of chapter 54, provide standards for proving any | |
| 386 | - | such claim for credit. If any payment is made by a consumer with | |
| 387 | - | respect to an account, such payment shall be applied first toward the | |
| 388 | - | sales tax, and if any account with respect to which such credit is | |
| 389 | - | allowed is thereafter collected by the retailer in whole or in part, the | |
| 390 | - | amount so collected, up to the amount of the sales tax for which the | |
| 391 | - | credit was claimed, shall be included in the sales tax return covering | |
| 392 | - | the period in which such collection occurs. The tax applicable in any | |
| 393 | - | such case shall be determined in accordance with the rate of sales tax | |
| 394 | - | in effect at the time of the original sale. | |
| 395 | - | Sec. 6. Section 12-435 of the general statutes is repealed and the | |
| 396 | - | following is substituted in lieu thereof (Effective July 1, 2019): | |
| 397 | - | Each distributor of alcoholic beverages shall pay a tax to the state on | |
| 398 | - | all sales within the state of alcoholic beverages, except sales to licensed | |
| 399 | - | distributors, sales of alcoholic beverages [which] that, in the course of | |
| 400 | - | such sales, are actually transported to some point without the state and Substitute House Bill No. 7373 | |
| 401 | 306 | ||
| 402 | - | Public Act No. 19-186 13 of 41 | |
| 307 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 308 | + | R01-HB.docx } | |
| 309 | + | 9 of 38 | |
| 403 | 310 | ||
| 404 | - | except [malt beverages which are] beer that is consumed on the | |
| 405 | - | premises covered by a manufacturer's permit, at the rates for the | |
| 406 | - | respective categories of alcoholic beverages listed below: | |
| 407 | - | [(a)] (1) Beer, seven dollars and twenty cents for each barrel, three | |
| 408 | - | dollars and sixty cents for each half barrel, one dollar and eighty cents | |
| 409 | - | for each quarter barrel and twenty-four cents per wine gallon or | |
| 410 | - | fraction thereof on quantities less than a quarter barrel; | |
| 411 | - | [(b)] (2) Liquor, five dollars and forty cents per wine gallon; | |
| 412 | - | [(c)] (3) Still wines containing not more than twenty-one per cent of | |
| 413 | - | absolute alcohol, except as provided in [subsections (g) and (h)] | |
| 414 | - | subdivisions (7) and (8) of this section, seventy-two cents per wine | |
| 415 | - | gallon; | |
| 416 | - | [(d)] (4) Still wines containing more than twenty-one per cent of | |
| 417 | - | absolute alcohol and sparkling wines, one dollar and eighty cents per | |
| 418 | - | wine gallon; | |
| 419 | - | [(e)] (5) Alcohol in excess of 100 proof, five dollars and forty cents | |
| 420 | - | per proof gallon; | |
| 421 | - | [(f)] (6) Liquor coolers containing not more than seven per cent of | |
| 422 | - | alcohol by volume, two dollars and forty-six cents per wine gallon; | |
| 423 | - | [(g)] (7) Still wine containing not more than twenty-one per cent of | |
| 424 | - | absolute alcohol, produced by a person who produces not more than | |
| 425 | - | fifty-five thousand wine gallons of wine during the calendar year, | |
| 426 | - | eighteen cents per wine gallon, provided such person presents to each | |
| 427 | - | distributor of alcoholic beverages described in this section a certificate, | |
| 428 | - | issued by the commissioner, stating that such person produces not | |
| 429 | - | more than fifty-five thousand wine gallons of wine during the calendar | |
| 430 | - | year. The commissioner is authorized to issue such certificates, | |
| 431 | - | prescribe the procedures for obtaining such certificates and prescribe Substitute House Bill No. 7373 | |
| 311 | + | multiplied by a percentage equal to the sum of the ownership interests 244 | |
| 312 | + | in the affected business entity owned by members that are (i) subject to 245 | |
| 313 | + | tax under chapter 229, or (ii) affected business entities to the extent 246 | |
| 314 | + | such entities are directly or indirectly owned by persons subject to tax 247 | |
| 315 | + | under chapter 229. A member that is an affected business entity shall 248 | |
| 316 | + | be presumed to be directly or indirectly owned by persons subject to 249 | |
| 317 | + | tax under chapter 229 unless the affected business entity subject to tax 250 | |
| 318 | + | under this section can establish otherwise by clear and convincing 251 | |
| 319 | + | evidence to the satisfaction of the commissioner. 252 | |
| 320 | + | (m) The provisions of sections 12-723, 12-725 and 12-728 to 12-737, 253 | |
| 321 | + | inclusive, shall apply to the provisions of this section in the same 254 | |
| 322 | + | manner and with the same force and effect as if the language of said 255 | |
| 323 | + | sections had been incorporated in full into this section and had 256 | |
| 324 | + | expressly referred to the tax under this section, except to the extent 257 | |
| 325 | + | that any such provision is inconsistent with a provision of this section. 258 | |
| 326 | + | Sec. 2. Subdivision (1) of subsection (b) of section 12-699a of the 259 | |
| 327 | + | general statutes is repealed and the following is substituted in lieu 260 | |
| 328 | + | thereof (Effective July 1, 2019, and applicable to taxable years commencing 261 | |
| 329 | + | on or after January 1, 2019): 262 | |
| 330 | + | (b) (1) Each affected business entity required to pay the tax imposed 263 | |
| 331 | + | under section 12-699, as amended by this act, and whose required 264 | |
| 332 | + | annual payment for the taxable year is greater than or equal to one 265 | |
| 333 | + | thousand dollars shall make the required annual payment each taxable 266 | |
| 334 | + | year, in four required estimated tax installments on the following due 267 | |
| 335 | + | dates: (A) For the first required installment, the fifteenth day of the 268 | |
| 336 | + | fourth month of the taxable year; (B) for the second required 269 | |
| 337 | + | installment, the fifteenth day of the sixth month of the taxable year; (C) 270 | |
| 338 | + | for the third required installment, the fifteenth day of the ninth month 271 | |
| 339 | + | of the taxable year, and (D) for the fourth required installment, the 272 | |
| 340 | + | fifteenth day of the first month of the next succeeding taxable year. An 273 | |
| 341 | + | affected business entity may elect to pay any required installment prior 274 | |
| 342 | + | to the specified due date. Except as provided in subdivision (2) of this 275 | |
| 343 | + | subsection, the amount of each required installment shall be twenty-276 Substitute Bill No. 7373 | |
| 432 | 344 | ||
| 433 | - | Public Act No. 19-186 14 of 41 | |
| 434 | 345 | ||
| 435 | - | their form; and | |
| 436 | - | [(h)] (8) Cider containing not more than seven per cent of absolute | |
| 437 | - | alcohol shall be subject to the same rate as applies to beer, as provided | |
| 438 | - | in [subsection (a)] subdivision (1) of this section. | |
| 439 | - | Sec. 7. Section 12-790a of the general statutes is repealed and the | |
| 440 | - | following is substituted in lieu thereof (Effective from passage): | |
| 441 | - | (a) As used in sections 12-790a to 12-790c, inclusive, "attorney", | |
| 442 | - | "certified public accountant", "commissioner", "creditor", "facilitator", | |
| 443 | - | "refund anticipation check", "refund anticipation loan", "return", "tax | |
| 444 | - | preparation services" and "tax preparer" have the same meanings as | |
| 445 | - | provided in section 12-790, and "commercial tax return preparation | |
| 446 | - | business" means a person that employs tax preparers. | |
| 447 | - | (b) (1) On and after January 1, 2019, no person, except as provided | |
| 448 | - | in subsection (e) of this section, shall engage in the business of, solicit | |
| 449 | - | business as or advertise as furnishing tax preparation services or acting | |
| 450 | - | as a facilitator or make representations to be a tax preparer or | |
| 451 | - | facilitator, without a tax preparer permit or a facilitator permit, as | |
| 452 | - | applicable, issued by the commissioner. Each applicant for such permit | |
| 453 | - | and renewal of such permit shall apply by electronic means in the form | |
| 454 | - | and manner prescribed by the commissioner. | |
| 455 | - | (2) Each individual applying for a permit shall (A) be eighteen years | |
| 456 | - | of age or older, (B) have obtained a high school diploma, (C) possess a | |
| 457 | - | preparer tax identification number issued by the Internal Revenue | |
| 458 | - | Service that shall be used by the tax preparer or facilitator for each | |
| 459 | - | return such tax preparer is required to sign and each refund | |
| 460 | - | anticipation loan or refund anticipation check such facilitator is | |
| 461 | - | required to sign, and (D) for a tax preparer, present evidence | |
| 462 | - | satisfactory to the commissioner that the applicant has experience, | |
| 463 | - | education or training in tax preparation services, which evidence shall Substitute House Bill No. 7373 | |
| 346 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 347 | + | R01-HB.docx } | |
| 348 | + | 10 of 38 | |
| 464 | 349 | ||
| 465 | - | Public Act No. 19-186 15 of 41 | |
| 350 | + | five per cent of the required annual payment. 277 | |
| 351 | + | Sec. 3. Subdivision (8) of subsection (a) of section 3-20j of the general 278 | |
| 352 | + | statutes is repealed and the following is substituted in lieu thereof 279 | |
| 353 | + | (Effective from passage): 280 | |
| 354 | + | (8) "Withholding taxes" means taxes required to be deducted and 281 | |
| 355 | + | withheld [by employers from the wages and salaries of employees] 282 | |
| 356 | + | pursuant to sections 12-705 and 12-706 and paid [by employers] to the 283 | |
| 357 | + | Commissioner of Revenue Services pursuant to section 12-707 [as a 284 | |
| 358 | + | credit for income taxes payable by such employees, and includes, 285 | |
| 359 | + | without limitation, taxes deducted and withheld pursuant to sections 286 | |
| 360 | + | 12-705 and 12-706] upon receipt by the state and including penalty and 287 | |
| 361 | + | interest charges on such taxes. 288 | |
| 362 | + | Sec. 4. Subdivision (2) of subsection (b) of section 12-35 of the 289 | |
| 363 | + | general statutes is repealed and the following is substituted in lieu 290 | |
| 364 | + | thereof (Effective October 1, 2019): 291 | |
| 365 | + | (2) Any such warrant on any intangible personal property of any 292 | |
| 366 | + | person may be served by electronic mail, [or] facsimile machine or 293 | |
| 367 | + | other electronic means on any third person in possession of, or 294 | |
| 368 | + | obligated with respect to, receivables, bank accounts, evidences of 295 | |
| 369 | + | debt, securities, salaries, wages, commissions, compensation or other 296 | |
| 370 | + | intangible personal property subject to such warrant, ordering such 297 | |
| 371 | + | third person to forthwith deliver such property or pay the amount due 298 | |
| 372 | + | or payable to the state collection agency that has made out such 299 | |
| 373 | + | warrant, provided such warrant may be issued only after the state 300 | |
| 374 | + | collection agency making out such warrant has notified the person 301 | |
| 375 | + | owning such property, in writing, of its intention to issue such 302 | |
| 376 | + | warrant. The notice of intent shall be: (A) Given in person; (B) left at 303 | |
| 377 | + | the dwelling or usual place of business of such person; or (C) sent by 304 | |
| 378 | + | certified mail, return receipt requested, to such person's last-known 305 | |
| 379 | + | address, not less than thirty days before the day the warrant is to be 306 | |
| 380 | + | issued. Any such warrant for tax due may further include an order to 307 | |
| 381 | + | such third person to continually deliver, during the one hundred 308 Substitute Bill No. 7373 | |
| 466 | 382 | ||
| 467 | - | include, on and after January 1, [2020] 2022, a certificate of completion | |
| 468 | - | of an annual filing season program administered by the Internal | |
| 469 | - | Revenue Service. | |
| 470 | - | (3) The commissioner may issue a permit under this subsection to | |
| 471 | - | an applicant that presents evidence satisfactory to the commissioner | |
| 472 | - | that the applicant is authorized to act as a tax preparer or facilitator in | |
| 473 | - | a state that has professional requirements substantially similar to the | |
| 474 | - | requirements for tax preparers or facilitators in this state. The | |
| 475 | - | commissioner shall provide written notice of the commissioner's | |
| 476 | - | decision approving or denying an application for issuance or renewal | |
| 477 | - | of a permit not later than sixty days after receipt of the application. | |
| 478 | - | (4) The fee for an initial application shall be one hundred dollars. A | |
| 479 | - | permit issued pursuant to this subsection shall expire after two years | |
| 480 | - | and a tax preparer or facilitator seeking renewal shall submit a renewal | |
| 481 | - | application and renewal fee of fifty dollars. | |
| 482 | - | (5) If an individual acts as both a tax preparer and a facilitator, the | |
| 483 | - | commissioner shall issue a single permit covering both activities. | |
| 484 | - | (c) (1) If, at any time following the issuance or renewal of a permit | |
| 485 | - | issued pursuant to subsection (b) of this section, any information | |
| 486 | - | provided to the commissioner by the tax preparer or facilitator is no | |
| 487 | - | longer accurate, such tax preparer or facilitator shall promptly provide | |
| 488 | - | updated information to the commissioner. | |
| 489 | - | (2) The issuance of a tax preparer permit or a facilitator permit shall | |
| 490 | - | not be advertised as an endorsement by the commissioner of the tax | |
| 491 | - | preparer's or facilitator's services. | |
| 492 | - | (d) (1) On and after January 1, 2019, the commissioner may impose | |
| 493 | - | on any tax preparer or facilitator that has not been issued a permit | |
| 494 | - | pursuant to this section a civil penalty of one hundred dollars for each | |
| 495 | - | day that the commissioner finds such tax preparer or facilitator to have Substitute House Bill No. 7373 | |
| 496 | 383 | ||
| 497 | - | Public Act No. 19-186 16 of 41 | |
| 384 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 385 | + | R01-HB.docx } | |
| 386 | + | 11 of 38 | |
| 498 | 387 | ||
| 499 | - | provided tax preparation services or acted as a facilitator. | |
| 500 | - | (2) On and after January 1, 2019, if a tax preparer, facilitator or | |
| 501 | - | commercial tax return preparation business employs an individual to | |
| 502 | - | provide tax preparation services or a person to act as a facilitator that | |
| 503 | - | is not exempt under subsection (e) of this section and has not been | |
| 504 | - | issued a permit pursuant to this section, the commissioner may impose | |
| 505 | - | on such employing tax preparer, facilitator or business a civil penalty | |
| 506 | - | of five hundred dollars per violation. | |
| 507 | - | (3) On and after January 1, 2019, whenever a tax preparer ceases to | |
| 508 | - | engage in the preparation of or in advising or assisting in the | |
| 509 | - | preparation of personal income tax returns or a facilitator ceases to | |
| 510 | - | engage in the activities of a facilitator, such tax preparer or facilitator | |
| 511 | - | may apply to the commissioner for inactive permit status. A permit | |
| 512 | - | that is granted inactive status shall not require renewal, except that | |
| 513 | - | such permit may be reactivated before its expiration upon application | |
| 514 | - | to the commissioner with a payment of the renewal fee. | |
| 515 | - | (4) A tax preparer or facilitator whose permit is inactive shall | |
| 516 | - | neither act as a tax preparer or facilitator nor advertise such tax | |
| 517 | - | preparer's or facilitator's status as being permitted to act as a tax | |
| 518 | - | preparer or facilitator. | |
| 519 | - | (e) The following persons shall be exempt from the provisions of | |
| 520 | - | sections 12-790a to 12-790c, inclusive: | |
| 521 | - | (1) An accountant holding (A) an active license issued by the State | |
| 522 | - | Board of Accountancy, or (B) a valid and active permit, license or | |
| 523 | - | equivalent professional credential issued by another state or | |
| 524 | - | jurisdiction of the United States; | |
| 525 | - | (2) An attorney and any person engaged in providing tax | |
| 526 | - | preparation services under the supervision of such attorney; Substitute House Bill No. 7373 | |
| 388 | + | eighty days immediately following the date of issuance of the warrant 309 | |
| 389 | + | or until the tax is fully paid, whichever occurs earlier, all intangible 310 | |
| 390 | + | personal property that is due and that becomes due to the person 311 | |
| 391 | + | owing the tax. Except as otherwise provided in this subdivision, such 312 | |
| 392 | + | warrant shall have the same force and effect as an execution issued 313 | |
| 393 | + | pursuant to chapter 906. 314 | |
| 394 | + | Sec. 5. Subparagraph (B) of subdivision (2) of section 12-408 of the 315 | |
| 395 | + | general statutes is repealed and the following is substituted in lieu 316 | |
| 396 | + | thereof (Effective from passage and applicable to claims for credit received on 317 | |
| 397 | + | or after such date): 318 | |
| 398 | + | (B) Whenever such tax, payable by the consumer (i) with respect to 319 | |
| 399 | + | a charge account or credit sale, [occurring on or after July 1, 1984,] is 320 | |
| 400 | + | remitted by the retailer to the commissioner and such sale as an 321 | |
| 401 | + | account receivable is determined to be worthless and is actually 322 | |
| 402 | + | written off as uncollectible for federal income tax purposes, or (ii) to a 323 | |
| 403 | + | retailer who computes taxable income, for purposes of taxation under 324 | |
| 404 | + | the Internal Revenue Code of 1986, or any subsequent corresponding 325 | |
| 405 | + | internal revenue code of the United States, as amended from time to 326 | |
| 406 | + | time, [amended,] on the cash basis method of accounting with respect 327 | |
| 407 | + | to a sale, [occurring on or after July 1, 1989,] is remitted by the retailer 328 | |
| 408 | + | to the commissioner and such sale as an account receivable is 329 | |
| 409 | + | determined to be worthless, the amount of such tax remitted may be 330 | |
| 410 | + | credited against the tax due on the sales tax return filed by the retailer 331 | |
| 411 | + | for the monthly or quarterly period, whichever is applicable, next 332 | |
| 412 | + | following the period in which such amount is actually so written off, 333 | |
| 413 | + | but in no event shall such credit be allowed later than three years 334 | |
| 414 | + | following the date such tax is remitted, unless the credit relates to a 335 | |
| 415 | + | period for which a waiver is given pursuant to subsection (g) of section 336 | |
| 416 | + | 12-415. The commissioner shall, by regulations adopted in accordance 337 | |
| 417 | + | with the provisions of chapter 54, provide standards for proving any 338 | |
| 418 | + | such claim for credit. If any payment is made by a consumer with 339 | |
| 419 | + | respect to an account, such payment shall be applied first toward the 340 | |
| 420 | + | sales tax, and if any account with respect to which such credit is 341 Substitute Bill No. 7373 | |
| 527 | 421 | ||
| 528 | - | Public Act No. 19-186 17 of 41 | |
| 529 | 422 | ||
| 530 | - | (3) An individual enrolled to practice before the Internal Revenue | |
| 531 | - | Service under Circular 230; | |
| 532 | - | (4) An individual employed by a local, state or federal | |
| 533 | - | governmental agency while engaged in the performance of such | |
| 534 | - | person's official duties; | |
| 535 | - | (5) An individual serving as an employee of or assistant to a tax | |
| 536 | - | preparer or a person exempted under this subsection, in the | |
| 537 | - | performance of official duties for such tax preparer or exempt person; | |
| 538 | - | (6) An individual employed, full-time or part-time, to act as a tax | |
| 539 | - | preparer solely for the business purposes of such individual's | |
| 540 | - | employer; | |
| 541 | - | (7) A person acting as a fiduciary on behalf of an estate; and | |
| 542 | - | (8) An Internal Revenue Services qualified volunteer tax preparer, | |
| 543 | - | including, but not limited to, a tax preparer sponsored by the Tax | |
| 544 | - | Counseling for the Elderly program or the Volunteer Income Tax | |
| 545 | - | Assistance program. | |
| 546 | - | (f) The commissioner shall maintain a public registry containing the | |
| 547 | - | names and principal business address of each person holding a permit | |
| 548 | - | pursuant to this section. | |
| 549 | - | (g) The commissioner shall keep confidential any personal financial | |
| 550 | - | information gathered pursuant to an investigation of any alleged | |
| 551 | - | violation of sections 12-790a to 12-790c, inclusive, unless disclosure is | |
| 552 | - | (1) considered necessary for the investigation or prosecution of an | |
| 553 | - | alleged violation of this section or any regulation or order adopted | |
| 554 | - | thereunder, or (2) otherwise expressly authorized under the provisions | |
| 555 | - | of federal or state law. For purposes of this subsection, "personal | |
| 556 | - | financial information" includes, but is not limited to, returns and | |
| 557 | - | return information, as defined under federal and state law. Substitute House Bill No. 7373 | |
| 423 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 424 | + | R01-HB.docx } | |
| 425 | + | 12 of 38 | |
| 558 | 426 | ||
| 559 | - | Public Act No. 19-186 18 of 41 | |
| 427 | + | allowed is thereafter collected by the retailer in whole or in part, the 342 | |
| 428 | + | amount so collected, up to the amount of the sales tax for which the 343 | |
| 429 | + | credit was claimed, shall be included in the sales tax return covering 344 | |
| 430 | + | the period in which such collection occurs. The tax applicable in any 345 | |
| 431 | + | such case shall be determined in accordance with the rate of sales tax 346 | |
| 432 | + | in effect at the time of the original sale. 347 | |
| 433 | + | Sec. 6. Section 12-435 of the general statutes is repealed and the 348 | |
| 434 | + | following is substituted in lieu thereof (Effective July 1, 2019): 349 | |
| 435 | + | Each distributor of alcoholic beverages shall pay a tax to the state on 350 | |
| 436 | + | all sales within the state of alcoholic beverages, except sales to licensed 351 | |
| 437 | + | distributors, sales of alcoholic beverages [which] that, in the course of 352 | |
| 438 | + | such sales, are actually transported to some point without the state and 353 | |
| 439 | + | except [malt beverages which are] beer that is consumed on the 354 | |
| 440 | + | premises covered by a manufacturer's permit, at the rates for the 355 | |
| 441 | + | respective categories of alcoholic beverages listed below: 356 | |
| 442 | + | [(a)] (1) Beer, seven dollars and twenty cents for each barrel, three 357 | |
| 443 | + | dollars and sixty cents for each half barrel, one dollar and eighty cents 358 | |
| 444 | + | for each quarter barrel and twenty-four cents per wine gallon or 359 | |
| 445 | + | fraction thereof on quantities less than a quarter barrel; 360 | |
| 446 | + | [(b)] (2) Liquor, five dollars and forty cents per wine gallon; 361 | |
| 447 | + | [(c)] (3) Still wines containing not more than twenty-one per cent of 362 | |
| 448 | + | absolute alcohol, except as provided in [subsections (g) and (h)] 363 | |
| 449 | + | subdivisions (7) and (8) of this section, seventy-two cents per wine 364 | |
| 450 | + | gallon; 365 | |
| 451 | + | [(d)] (4) Still wines containing more than twenty-one per cent of 366 | |
| 452 | + | absolute alcohol and sparkling wines, one dollar and eighty cents per 367 | |
| 453 | + | wine gallon; 368 | |
| 454 | + | [(e)] (5) Alcohol in excess of 100 proof, five dollars and forty cents 369 | |
| 455 | + | per proof gallon; 370 Substitute Bill No. 7373 | |
| 560 | 456 | ||
| 561 | - | Sec. 8. Section 13b-121 of the general statutes is repealed and the | |
| 562 | - | following is substituted in lieu thereof (Effective from passage): | |
| 563 | - | (a) As used in this section, "transportation network company" and | |
| 564 | - | "prearranged ride" have the same meanings as provided in section 13b- | |
| 565 | - | 116. | |
| 566 | - | (b) Each transportation network company shall pay a fee of twenty- | |
| 567 | - | five cents on each prearranged ride that originates in this state. | |
| 568 | - | (c) On or before the last day of the month next succeeding each | |
| 569 | - | calendar quarter, each transportation network company shall: (1) File a | |
| 570 | - | return electronically for the preceding period with the Commissioner | |
| 571 | - | of Revenue Services on such forms as the commissioner may prescribe; | |
| 572 | - | and (2) make payment of the fees required under subsection (b) of this | |
| 573 | - | section by electronic funds transfer in the manner provided by chapter | |
| 574 | - | 228g. Any document received and maintained by the commissioner | |
| 575 | - | with respect to a transportation network company shall be return | |
| 576 | - | information, as defined in section 12-15, and shall not be subject to | |
| 577 | - | disclosure under the Freedom of Information Act, as defined in section | |
| 578 | - | 1-200. | |
| 579 | - | (d) Any fees due and unpaid under this section shall be subject to | |
| 580 | - | the penalties and interest established in section 12-547 and the amount | |
| 581 | - | of such fee, penalty or interest, due and unpaid, may be collected | |
| 582 | - | under the provisions of section 12-35, as amended by this act, as if they | |
| 583 | - | were taxes due to the state. | |
| 584 | - | (e) The provisions of sections 12-548, 12-550 to 12-554, inclusive, as | |
| 585 | - | amended by this act, and 12-555b shall apply to the provisions of this | |
| 586 | - | section in the same manner and with the same force and effect as if the | |
| 587 | - | language of said sections had been incorporated in full into this section | |
| 588 | - | and had expressly referred to the fee imposed under this section, | |
| 589 | - | except to the extent that any such provision is inconsistent with a Substitute House Bill No. 7373 | |
| 590 | 457 | ||
| 591 | - | Public Act No. 19-186 19 of 41 | |
| 458 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 459 | + | R01-HB.docx } | |
| 460 | + | 13 of 38 | |
| 592 | 461 | ||
| 593 | - | provision of this section. | |
| 594 | - | (f) Any fees received under this section shall be deposited into the | |
| 595 | - | General Fund. For revenue reporting purposes only, the Commissioner | |
| 596 | - | of Revenue Services shall include any such fees with the revenue | |
| 597 | - | reported under chapter [222] 225. | |
| 598 | - | (g) The Commissioner of Revenue Services, in consultation with the | |
| 599 | - | Commissioner of Transportation, may adopt regulations in accordance | |
| 600 | - | with the provisions of chapter 54, to carry out the provisions of this | |
| 601 | - | section. | |
| 602 | - | Sec. 9. Subsection (b) of section 32-9t of the general statutes is | |
| 603 | - | repealed and the following is substituted in lieu thereof (Effective from | |
| 604 | - | passage and applicable to income years commencing on or after such date): | |
| 605 | - | (b) There is established an urban and industrial site reinvestment | |
| 606 | - | program under which taxpayers who make investments in eligible | |
| 607 | - | urban reinvestment projects or eligible industrial site investment | |
| 608 | - | projects may be allowed a credit against the tax imposed under | |
| 609 | - | [chapters 207 to 212a, inclusive,] chapter 207, 208, 208a, 209, 210, 211 or | |
| 610 | - | 212 or section 38a-743, or a combination of [said] such taxes, in an | |
| 611 | - | amount equal to the percentage of their approved investment | |
| 612 | - | determined in accordance with subsection (i) of this section. | |
| 613 | - | Sec. 10. Section 12-3a of the general statutes is repealed and the | |
| 614 | - | following is substituted in lieu thereof (Effective from passage): | |
| 615 | - | (a) There is created a Penalty Review Committee, which shall | |
| 616 | - | consist of the State Comptroller or an employee of the office of the | |
| 617 | - | State Comptroller designated by said Comptroller, the Secretary of the | |
| 618 | - | Office of Policy and Management or an employee of the Office of | |
| 619 | - | Policy and Management designated by said secretary and the | |
| 620 | - | Commissioner of Revenue Services or an employee of the Department | |
| 621 | - | of Revenue Services designated by said commissioner. Said committee Substitute House Bill No. 7373 | |
| 462 | + | [(f)] (6) Liquor coolers containing not more than seven per cent of 371 | |
| 463 | + | alcohol by volume, two dollars and forty-six cents per wine gallon; 372 | |
| 464 | + | [(g)] (7) Still wine containing not more than twenty-one per cent of 373 | |
| 465 | + | absolute alcohol, produced by a person who produces not more than 374 | |
| 466 | + | fifty-five thousand wine gallons of wine during the calendar year, 375 | |
| 467 | + | eighteen cents per wine gallon, provided such person presents to each 376 | |
| 468 | + | distributor of alcoholic beverages described in this section a certificate, 377 | |
| 469 | + | issued by the commissioner, stating that such person produces not 378 | |
| 470 | + | more than fifty-five thousand wine gallons of wine during the calendar 379 | |
| 471 | + | year. The commissioner is authorized to issue such certificates, 380 | |
| 472 | + | prescribe the procedures for obtaining such certificates and prescribe 381 | |
| 473 | + | their form; and 382 | |
| 474 | + | [(h)] (8) Cider containing not more than seven per cent of absolute 383 | |
| 475 | + | alcohol shall be subject to the same rate as applies to beer, as provided 384 | |
| 476 | + | in [subsection (a)] subdivision (1) of this section. 385 | |
| 477 | + | Sec. 7. Section 12-790a of the general statutes is repealed and the 386 | |
| 478 | + | following is substituted in lieu thereof (Effective from passage): 387 | |
| 479 | + | (a) As used in sections 12-790a to 12-790c, inclusive, "attorney", 388 | |
| 480 | + | "certified public accountant", "commissioner", "creditor", "facilitator", 389 | |
| 481 | + | "refund anticipation check", "refund anticipation loan", "return", "tax 390 | |
| 482 | + | preparation services" and "tax preparer" have the same meanings as 391 | |
| 483 | + | provided in section 12-790, and "commercial tax return preparation 392 | |
| 484 | + | business" means a person that employs tax preparers. 393 | |
| 485 | + | (b) (1) On and after January 1, 2019, no person, except as provided 394 | |
| 486 | + | in subsection (e) of this section, shall engage in the business of, solicit 395 | |
| 487 | + | business as or advertise as furnishing tax preparation services or acting 396 | |
| 488 | + | as a facilitator or make representations to be a tax preparer or 397 | |
| 489 | + | facilitator, without a tax preparer permit or a facilitator permit, as 398 | |
| 490 | + | applicable, issued by the commissioner. Each applicant for such permit 399 | |
| 491 | + | and renewal of such permit shall apply by electronic means in the form 400 | |
| 492 | + | and manner prescribed by the commissioner. 401 Substitute Bill No. 7373 | |
| 622 | 493 | ||
| 623 | - | Public Act No. 19-186 20 of 41 | |
| 624 | 494 | ||
| 625 | - | shall meet monthly or as often as necessary to approve any waiver of | |
| 626 | - | penalty in excess of [one] five thousand dollars, which the | |
| 627 | - | Commissioner of Revenue Services is authorized to waive in | |
| 628 | - | accordance with this title, or which the Commissioner of Consumer | |
| 629 | - | Protection is authorized to waive in accordance with chapter 226. A | |
| 630 | - | majority vote of the committee shall be required for approval of such | |
| 631 | - | waiver. | |
| 632 | - | (b) An itemized statement of all waivers approved under this | |
| 633 | - | section shall be available to the public for inspection by any person. | |
| 634 | - | (c) The Penalty Review Committee created pursuant to subsection | |
| 635 | - | (a) of this section shall adopt regulations, in accordance with chapter | |
| 636 | - | 54, establishing guidelines for the waiver of any penalty in [excess of | |
| 637 | - | one thousand dollars] accordance with this section. | |
| 638 | - | (d) Any person aggrieved by the action of the Penalty Review | |
| 639 | - | Committee may, [within one month] not later than thirty days after | |
| 640 | - | notice of such action is delivered or mailed to such person, appeal | |
| 641 | - | therefrom to the superior court for the judicial district of New Britain, | |
| 642 | - | which shall be accompanied by a citation to the members of said | |
| 643 | - | committee to appear before said court. Such citation shall be signed by | |
| 644 | - | the same authority, and such appeal shall be returnable at the same | |
| 645 | - | time and served and returned in the same manner as is required in | |
| 646 | - | case of a summons in a civil action. The authority issuing the citation | |
| 647 | - | shall take from the appellant a bond or recognizance to the state of | |
| 648 | - | Connecticut with surety to prosecute the appeal to effect and to | |
| 649 | - | comply with the orders and decrees of the court in the premises. Such | |
| 650 | - | appeals shall be preferred cases, to be heard, unless cause appears to | |
| 651 | - | the contrary, at the first session, by the court or by a committee | |
| 652 | - | appointed by it. Said court may grant such relief as may be equitable. | |
| 653 | - | If the appeal is without probable cause, the court may tax double or | |
| 654 | - | triple costs, as the case demands; and, upon all such appeals which | |
| 655 | - | may be denied, costs may be taxed against the appellant at the Substitute House Bill No. 7373 | |
| 495 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 496 | + | R01-HB.docx } | |
| 497 | + | 14 of 38 | |
| 656 | 498 | ||
| 657 | - | Public Act No. 19-186 21 of 41 | |
| 499 | + | (2) Each individual applying for a permit shall (A) be eighteen years 402 | |
| 500 | + | of age or older, (B) have obtained a high school diploma, (C) possess a 403 | |
| 501 | + | preparer tax identification number issued by the Internal Revenue 404 | |
| 502 | + | Service that shall be used by the tax preparer or facilitator for each 405 | |
| 503 | + | return such tax preparer is required to sign and each refund 406 | |
| 504 | + | anticipation loan or refund anticipation check such facilitator is 407 | |
| 505 | + | required to sign, and (D) for a tax preparer, present evidence 408 | |
| 506 | + | satisfactory to the commissioner that the applicant has experience, 409 | |
| 507 | + | education or training in tax preparation services, which evidence shall 410 | |
| 508 | + | include, on and after January 1, [2020] 2022, a certificate of completion 411 | |
| 509 | + | of an annual filing season program administered by the Internal 412 | |
| 510 | + | Revenue Service. 413 | |
| 511 | + | (3) The commissioner may issue a permit under this subsection to 414 | |
| 512 | + | an applicant that presents evidence satisfactory to the commissioner 415 | |
| 513 | + | that the applicant is authorized to act as a tax preparer or facilitator in 416 | |
| 514 | + | a state that has professional requirements substantially similar to the 417 | |
| 515 | + | requirements for tax preparers or facilitators in this state. The 418 | |
| 516 | + | commissioner shall provide written notice of the commissioner's 419 | |
| 517 | + | decision approving or denying an application for issuance or renewal 420 | |
| 518 | + | of a permit not later than sixty days after receipt of the application. 421 | |
| 519 | + | (4) The fee for an initial application shall be one hundred dollars. A 422 | |
| 520 | + | permit issued pursuant to this subsection shall expire after two years 423 | |
| 521 | + | and a tax preparer or facilitator seeking renewal shall submit a renewal 424 | |
| 522 | + | application and renewal fee of fifty dollars. 425 | |
| 523 | + | (5) If an individual acts as both a tax preparer and a facilitator, the 426 | |
| 524 | + | commissioner shall issue a single permit covering both activities. 427 | |
| 525 | + | (c) (1) If, at any time following the issuance or renewal of a permit 428 | |
| 526 | + | issued pursuant to subsection (b) of this section, any information 429 | |
| 527 | + | provided to the commissioner by the tax preparer or facilitator is no 430 | |
| 528 | + | longer accurate, such tax preparer or facilitator shall promptly provide 431 | |
| 529 | + | updated information to the commissioner. 432 Substitute Bill No. 7373 | |
| 658 | 530 | ||
| 659 | - | discretion of the court, but no costs shall be taxed against the state. | |
| 660 | - | Sec. 11. Section 12-30 of the general statutes is repealed and the | |
| 661 | - | following is substituted in lieu thereof (Effective from passage): | |
| 662 | - | If the Commissioner of Revenue Services determines that any | |
| 663 | - | statute or regulation [he] the commissioner is charged with enforcing | |
| 664 | - | is being adversely affected, [he] the commissioner may impose a | |
| 665 | - | penalty of fifty dollars in case of a failure to file any return or report | |
| 666 | - | [which] that is required by law or regulation to be filed with the | |
| 667 | - | commissioner on or before the date prescribed therefor, which failure | |
| 668 | - | is determined with regard to any extension of time for filing. The | |
| 669 | - | commissioner may, upon application, if it is proven to [his] the | |
| 670 | - | commissioner's satisfaction that such failure is due to reasonable cause | |
| 671 | - | and is not due to negligence or intentional disregard of any provision | |
| 672 | - | of law or regulation, waive all or any part of such penalty. No taxpayer | |
| 673 | - | shall be subject to such penalty in relation to any tax period for which | |
| 674 | - | [he] such taxpayer is subject to a penalty for late payment of a tax or to | |
| 675 | - | an additional amount being added to the tax imposed based on a | |
| 676 | - | failure to file. If the commissioner does not, upon application, waive all | |
| 677 | - | or any part of such penalty, any person aggrieved by such action of the | |
| 678 | - | commissioner may, not later than [one month] thirty days after notice | |
| 679 | - | of such action is mailed or delivered to such person, appeal therefrom | |
| 680 | - | to the superior court for the judicial district of Hartford. The appeal | |
| 681 | - | shall be accompanied by a citation to the commissioner to appear | |
| 682 | - | before said court. Such citation shall be signed by the same authority, | |
| 683 | - | and such appeal shall be returnable at the same time and served and | |
| 684 | - | returned in the same manner as is required in case of a summons in a | |
| 685 | - | civil action. The authority issuing the citation shall take from the | |
| 686 | - | appellant a bond or recognizance to the state of Connecticut with | |
| 687 | - | surety to prosecute the appeal to effect and to comply with the orders | |
| 688 | - | and decrees of the court in the premises. Such appeals shall be | |
| 689 | - | preferred cases, to be heard, unless cause appears to the contrary, at Substitute House Bill No. 7373 | |
| 690 | 531 | ||
| 691 | - | Public Act No. 19-186 22 of 41 | |
| 532 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 533 | + | R01-HB.docx } | |
| 534 | + | 15 of 38 | |
| 692 | 535 | ||
| 693 | - | ||
| 694 | - | ||
| 695 | - | ||
| 696 | - | ||
| 697 | - | ||
| 698 | - | ||
| 699 | - | ||
| 700 | - | ||
| 701 | - | ( | |
| 702 | - | ||
| 703 | - | ||
| 704 | - | ||
| 705 | - | the commissioner | |
| 706 | - | ||
| 707 | - | ||
| 708 | - | ||
| 709 | - | ||
| 710 | - | ||
| 711 | - | ||
| 712 | - | ||
| 713 | - | granted | |
| 714 | - | ||
| 715 | - | ||
| 716 | - | ||
| 717 | - | ||
| 718 | - | ||
| 719 | - | ||
| 720 | - | ||
| 721 | - | ||
| 722 | - | ||
| 723 | - | ||
| 536 | + | (2) The issuance of a tax preparer permit or a facilitator permit shall 433 | |
| 537 | + | not be advertised as an endorsement by the commissioner of the tax 434 | |
| 538 | + | preparer's or facilitator's services. 435 | |
| 539 | + | (d) (1) On and after January 1, 2019, the commissioner may impose 436 | |
| 540 | + | on any tax preparer or facilitator that has not been issued a permit 437 | |
| 541 | + | pursuant to this section a civil penalty of one hundred dollars for each 438 | |
| 542 | + | day that the commissioner finds such tax preparer or facilitator to have 439 | |
| 543 | + | provided tax preparation services or acted as a facilitator. 440 | |
| 544 | + | (2) On and after January 1, 2019, if a tax preparer, facilitator or 441 | |
| 545 | + | commercial tax return preparation business employs an individual to 442 | |
| 546 | + | provide tax preparation services or a person to act as a facilitator that 443 | |
| 547 | + | is not exempt under subsection (e) of this section and has not been 444 | |
| 548 | + | issued a permit pursuant to this section, the commissioner may impose 445 | |
| 549 | + | on such employing tax preparer, facilitator or business a civil penalty 446 | |
| 550 | + | of five hundred dollars per violation. 447 | |
| 551 | + | (3) On and after January 1, 2019, whenever a tax preparer ceases to 448 | |
| 552 | + | engage in the preparation of or in advising or assisting in the 449 | |
| 553 | + | preparation of personal income tax returns or a facilitator ceases to 450 | |
| 554 | + | engage in the activities of a facilitator, such tax preparer or facilitator 451 | |
| 555 | + | may apply to the commissioner for inactive permit status. A permit 452 | |
| 556 | + | that is granted inactive status shall not require renewal, except that 453 | |
| 557 | + | such permit may be reactivated before its expiration upon application 454 | |
| 558 | + | to the commissioner with a payment of the renewal fee. 455 | |
| 559 | + | (4) A tax preparer or facilitator whose permit is inactive shall 456 | |
| 560 | + | neither act as a tax preparer or facilitator nor advertise such tax 457 | |
| 561 | + | preparer's or facilitator's status as being permitted to act as a tax 458 | |
| 562 | + | preparer or facilitator. 459 | |
| 563 | + | (e) The following persons shall be exempt from the provisions of 460 | |
| 564 | + | sections 12-790a to 12-790c, inclusive: 461 | |
| 565 | + | (1) An accountant holding (A) an active license issued by the State 462 | |
| 566 | + | Board of Accountancy, or (B) a valid and active permit, license or 463 Substitute Bill No. 7373 | |
| 724 | 567 | ||
| 725 | - | Public Act No. 19-186 23 of 41 | |
| 726 | 568 | ||
| 727 | - | examination under oath. | |
| 728 | - | (b) Any company subject to any tax or charge under this chapter | |
| 729 | - | that is aggrieved because of any order, decision, determination or | |
| 730 | - | disallowance of the Commissioner of Revenue Services made under | |
| 731 | - | this chapter may, [within one month] not later than thirty days after | |
| 732 | - | service of notice of such order, decision, determination or | |
| 733 | - | disallowance, take an appeal therefrom to the superior court for the | |
| 734 | - | judicial district of New Britain, which appeal shall be accompanied by | |
| 735 | - | a citation to the Commissioner of Revenue Services to appear before | |
| 736 | - | said court. Such citation shall be signed by the same authority, and | |
| 737 | - | such appeal shall be returnable at the same time and served and | |
| 738 | - | returned in the same manner, as is required in case of a summons in a | |
| 739 | - | civil action. The authority issuing the citation shall take from the | |
| 740 | - | appellant a bond or recognizance to the state of Connecticut, with | |
| 741 | - | surety, to prosecute the appeal to effect and to comply with the orders | |
| 742 | - | and decrees of the court in the premises. Such appeals shall be | |
| 743 | - | preferred cases, to be heard, unless cause appears to the contrary, at | |
| 744 | - | the first session, by the court or by a committee appointed by the court. | |
| 745 | - | Said court may grant such relief as may be equitable and, if such tax or | |
| 746 | - | charge has been paid prior to the granting of such relief, may order the | |
| 747 | - | [State] Treasurer to pay the amount of such relief, with interest at the | |
| 748 | - | rate of two-thirds of one per cent per month or fraction thereof, to such | |
| 749 | - | aggrieved person. If the appeal has been taken without probable cause, | |
| 750 | - | the court may tax double or triple costs, as the case demands; and, | |
| 751 | - | upon all such appeals which are denied, costs may be taxed against the | |
| 752 | - | appellant at the discretion of the court, but no costs shall be taxed | |
| 753 | - | against the state. | |
| 754 | - | Sec. 13. Section 12-237 of the general statutes is repealed and the | |
| 755 | - | following is substituted in lieu thereof (Effective from passage): | |
| 756 | - | Any taxpayer aggrieved because of any order, decision, | |
| 757 | - | determination or disallowance of the Commissioner of Revenue Substitute House Bill No. 7373 | |
| 569 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 570 | + | R01-HB.docx } | |
| 571 | + | 16 of 38 | |
| 758 | 572 | ||
| 759 | - | Public Act No. 19-186 24 of 41 | |
| 573 | + | equivalent professional credential issued by another state or 464 | |
| 574 | + | jurisdiction of the United States; 465 | |
| 575 | + | (2) An attorney and any person engaged in prov iding tax 466 | |
| 576 | + | preparation services under the supervision of such attorney; 467 | |
| 577 | + | (3) An individual enrolled to practice before the Internal Revenue 468 | |
| 578 | + | Service under Circular 230; 469 | |
| 579 | + | (4) An individual employed by a local, state or federal 470 | |
| 580 | + | governmental agency while engaged in the performance of such 471 | |
| 581 | + | person's official duties; 472 | |
| 582 | + | (5) An individual serving as an employee of or assistant to a tax 473 | |
| 583 | + | preparer or a person exempted under this subsection, in the 474 | |
| 584 | + | performance of official duties for such tax preparer or exempt person; 475 | |
| 585 | + | (6) An individual employed, full-time or part-time, to act as a tax 476 | |
| 586 | + | preparer solely for the business purposes of such individual's 477 | |
| 587 | + | employer; 478 | |
| 588 | + | (7) A person acting as a fiduciary on behalf of an estate; and 479 | |
| 589 | + | (8) An Internal Revenue Services qualified volunteer tax preparer, 480 | |
| 590 | + | including, but not limited to, a tax preparer sponsored by the Tax 481 | |
| 591 | + | Counseling for the Elderly program or the Volunteer Income Tax 482 | |
| 592 | + | Assistance program. 483 | |
| 593 | + | (f) The commissioner shall maintain a public registry containing the 484 | |
| 594 | + | names and principal business address of each person holding a permit 485 | |
| 595 | + | pursuant to this section. 486 | |
| 596 | + | (g) The commissioner shall keep confidential any personal financial 487 | |
| 597 | + | information gathered pursuant to an investigation of any alleged 488 | |
| 598 | + | violation of sections 12-790a to 12-790c, inclusive, unless disclosure is 489 | |
| 599 | + | (1) considered necessary for the investigation or prosecution of an 490 | |
| 600 | + | alleged violation of this section or any regulation or order adopted 491 Substitute Bill No. 7373 | |
| 760 | 601 | ||
| 761 | - | Services under the provisions of this part may, [within one month] not | |
| 762 | - | later than thirty days after service upon the taxpayer of notice of such | |
| 763 | - | order, decision, determination or disallowance, take an appeal | |
| 764 | - | therefrom to the superior court for the judicial district of New Britain, | |
| 765 | - | which shall be accompanied by a citation to the Commissioner of | |
| 766 | - | Revenue Services to appear before said court. Such citation shall be | |
| 767 | - | signed by the same authority, and such appeal shall be returnable at | |
| 768 | - | the same time and served and returned in the same manner, as is | |
| 769 | - | required in case of a summons in a civil action. The authority issuing | |
| 770 | - | the citation shall take from the appellant a bond or recognizance to the | |
| 771 | - | state of Connecticut, with surety to prosecute the appeal to effect and | |
| 772 | - | to comply with the orders and decrees of the court in the premises. | |
| 773 | - | Such appeals shall be preferred cases, to be heard, unless cause | |
| 774 | - | appears to the contrary, at the first session, by the court or by a | |
| 775 | - | committee appointed by it. Said court may grant such relief as may be | |
| 776 | - | equitable and, if such tax has been paid prior to the granting of such | |
| 777 | - | relief, may order the Treasurer to pay the amount of such relief, with | |
| 778 | - | interest at the rate of eight per cent per annum, to the aggrieved | |
| 779 | - | taxpayer. If the appeal has been taken without probable cause, the | |
| 780 | - | court may tax double or triple costs, as the case demands; and, upon | |
| 781 | - | all such appeals which may be denied, costs may be taxed against the | |
| 782 | - | appellant at the discretion of the court, but no costs shall be taxed | |
| 783 | - | against the state. | |
| 784 | - | Sec. 14. Subsection (b) of section 12-263v of the general statutes is | |
| 785 | - | repealed and the following is substituted in lieu thereof (Effective from | |
| 786 | - | passage): | |
| 787 | - | (b) Any taxpayer subject to any tax or fee under section 12-263q or | |
| 788 | - | 12-263r that is aggrieved because of any order, decision, determination | |
| 789 | - | or disallowance of the commissioner made under sections 12-263q to | |
| 790 | - | 12-263u, inclusive, or subsection (a) of this section may, not later than | |
| 791 | - | [one month] thirty days after service of notice of such order, decision, Substitute House Bill No. 7373 | |
| 792 | 602 | ||
| 793 | - | Public Act No. 19-186 25 of 41 | |
| 603 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 604 | + | R01-HB.docx } | |
| 605 | + | 17 of 38 | |
| 794 | 606 | ||
| 795 | - | ||
| 796 | - | ||
| 797 | - | ||
| 798 | - | ||
| 799 | - | ||
| 800 | - | ||
| 801 | - | ||
| 802 | - | ||
| 803 | - | ||
| 804 | - | ||
| 805 | - | ||
| 806 | - | ||
| 807 | - | ||
| 808 | - | ||
| 809 | - | ||
| 810 | - | ||
| 811 | - | ||
| 812 | - | ||
| 813 | - | ||
| 814 | - | ||
| 815 | - | ||
| 816 | - | ||
| 817 | - | ||
| 818 | - | ||
| 819 | - | ||
| 820 | - | ||
| 821 | - | ||
| 822 | - | ||
| 823 | - | ||
| 824 | - | ||
| 825 | - | ||
| 607 | + | thereunder, or (2) otherwise expressly authorized under the provisions 492 | |
| 608 | + | of federal or state law. For purposes of this subsection, "personal 493 | |
| 609 | + | financial information" includes, but is not limited to, returns and 494 | |
| 610 | + | return information, as defined under federal and state law. 495 | |
| 611 | + | Sec. 8. Section 13b-121 of the general statutes is repealed and the 496 | |
| 612 | + | following is substituted in lieu thereof (Effective from passage): 497 | |
| 613 | + | (a) As used in this section, "transportation network company" and 498 | |
| 614 | + | "prearranged ride" have the same meanings as provided in section 13b-499 | |
| 615 | + | 116. 500 | |
| 616 | + | (b) Each transportation network company shall pay a fee of twenty-501 | |
| 617 | + | five cents on each prearranged ride that originates in this state. 502 | |
| 618 | + | (c) On or before the last day of the month next succeeding each 503 | |
| 619 | + | calendar quarter, each transportation network company shall: (1) File a 504 | |
| 620 | + | return electronically for the preceding period with the Commissioner 505 | |
| 621 | + | of Revenue Services on such forms as the commissioner may prescribe; 506 | |
| 622 | + | and (2) make payment of the fees required under subsection (b) of this 507 | |
| 623 | + | section by electronic funds transfer in the manner provided by chapter 508 | |
| 624 | + | 228g. Any document received and maintained by the commissioner 509 | |
| 625 | + | with respect to a transportation network company shall be return 510 | |
| 626 | + | information, as defined in section 12-15, and shall not be subject to 511 | |
| 627 | + | disclosure under the Freedom of Information Act, as defined in section 512 | |
| 628 | + | 1-200. 513 | |
| 629 | + | (d) Any fees due and unpaid under this section shall be subject to 514 | |
| 630 | + | the penalties and interest established in section 12-547 and the amount 515 | |
| 631 | + | of such fee, penalty or interest, due and unpaid, may be collected 516 | |
| 632 | + | under the provisions of section 12-35, as amended by this act, as if they 517 | |
| 633 | + | were taxes due to the state. 518 | |
| 634 | + | (e) The provisions of sections 12-548, 12-550 to 12-554, inclusive, as 519 | |
| 635 | + | amended by this act, and 12-555b shall apply to the provisions of this 520 | |
| 636 | + | section in the same manner and with the same force and effect as if the 521 | |
| 637 | + | language of said sections had been incorporated in full into this section 522 Substitute Bill No. 7373 | |
| 826 | 638 | ||
| 827 | - | Public Act No. 19-186 26 of 41 | |
| 828 | 639 | ||
| 829 | - | court. Such citation shall be signed by the same authority, and such | |
| 830 | - | appeal shall be returnable at the same time and served and returned in | |
| 831 | - | the same manner, as is required in case of a summons in a civil action. | |
| 832 | - | The authority issuing the citation shall take from the appellant a bond | |
| 833 | - | or recognizance to the state of Connecticut, with surety to prosecute | |
| 834 | - | the appeal to effect and to comply with the orders and decrees of the | |
| 835 | - | court in the premises. Such appeals shall be preferred cases, to be | |
| 836 | - | heard, unless cause appears to the contrary, at the first session, by the | |
| 837 | - | court or by a committee appointed by it. Said court may grant such | |
| 838 | - | relief as may be equitable and, if such tax has been paid prior to the | |
| 839 | - | granting of such relief, may order the Treasurer to pay the amount of | |
| 840 | - | such relief, with interest at the rate of two-thirds of one per cent per | |
| 841 | - | month or fraction thereof to the aggrieved taxpayer. If the appeal has | |
| 842 | - | been taken without probable cause, the court may tax double or triple | |
| 843 | - | costs, as the case demands; and, upon all such appeals which may be | |
| 844 | - | denied, costs may be taxed against the appellant at the discretion of the | |
| 845 | - | court, but no costs shall be taxed against the state. | |
| 846 | - | Sec. 16. Section 12-312 of the general statutes is repealed and the | |
| 847 | - | following is substituted in lieu thereof (Effective from passage): | |
| 848 | - | Any person aggrieved because of any decision, order, determination | |
| 849 | - | or disallowance of the commissioner under the provisions of this | |
| 850 | - | chapter may, [within one month] not later than thirty days after service | |
| 851 | - | upon such person of notice of such decision, order, determination or | |
| 852 | - | disallowance, appeal therefrom to the superior court for the judicial | |
| 853 | - | district of New Britain, which appeal shall be accompanied by a | |
| 854 | - | citation to the Commissioner of Revenue Services to appear before said | |
| 855 | - | court. Such citation shall be signed by the same authority, and such | |
| 856 | - | appeal shall be returnable at the same time and served and returned in | |
| 857 | - | the same manner, as is required in case of a summons in a civil action. | |
| 858 | - | The authority issuing the citation shall take from the appellant a bond | |
| 859 | - | or recognizance to the state of Connecticut, with surety to prosecute Substitute House Bill No. 7373 | |
| 640 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 641 | + | R01-HB.docx } | |
| 642 | + | 18 of 38 | |
| 860 | 643 | ||
| 861 | - | Public Act No. 19-186 27 of 41 | |
| 644 | + | and had expressly referred to the fee imposed under this section, 523 | |
| 645 | + | except to the extent that any such provision is inconsistent with a 524 | |
| 646 | + | provision of this section. 525 | |
| 647 | + | (f) Any fees received under this section shall be deposited into the 526 | |
| 648 | + | General Fund. For revenue reporting purposes only, the Commissioner 527 | |
| 649 | + | of Revenue Services shall include any such fees with the revenue 528 | |
| 650 | + | reported under chapter [222] 225. 529 | |
| 651 | + | (g) The Commissioner of Revenue Services, in consultation with the 530 | |
| 652 | + | Commissioner of Transportation, may adopt regulations in accordance 531 | |
| 653 | + | with the provisions of chapter 54, to carry out the provisions of this 532 | |
| 654 | + | section. 533 | |
| 655 | + | Sec. 9. Subsection (b) of section 32-9t of the general statutes is 534 | |
| 656 | + | repealed and the following is substituted in lieu thereof (Effective from 535 | |
| 657 | + | passage and applicable to income years commencing on or after such date): 536 | |
| 658 | + | (b) There is established an urban and industrial site reinvestment 537 | |
| 659 | + | program under which taxpayers who make investments in eligible 538 | |
| 660 | + | urban reinvestment projects or eligible industrial site investment 539 | |
| 661 | + | projects may be allowed a credit against the tax imposed under 540 | |
| 662 | + | [chapters 207 to 212a, inclusive,] chapter 207, 208, 208a, 209, 210, 211 or 541 | |
| 663 | + | 212 or section 38a-743, or a combination of [said] such taxes, in an 542 | |
| 664 | + | amount equal to the percentage of their approved investment 543 | |
| 665 | + | determined in accordance with subsection (i) of this section. 544 | |
| 666 | + | Sec. 10. Section 12-3a of the general statutes is repealed and the 545 | |
| 667 | + | following is substituted in lieu thereof (Effective from passage): 546 | |
| 668 | + | (a) There is created a Penalty Review Committee, which shall 547 | |
| 669 | + | consist of the State Comptroller or an employee of the office of the 548 | |
| 670 | + | State Comptroller designated by said Comptroller, the Secretary of the 549 | |
| 671 | + | Office of Policy and Management or an employee of the Office of 550 | |
| 672 | + | Policy and Management designated by said secretary and the 551 | |
| 673 | + | Commissioner of Revenue Services or an employee of the Department 552 | |
| 674 | + | of Revenue Services designated by said commissioner. Said committee 553 Substitute Bill No. 7373 | |
| 862 | 675 | ||
| 863 | - | the appeal to effect and to comply with the orders and decrees of the | |
| 864 | - | court in the premises. Such appeals shall be preferred cases, to be | |
| 865 | - | heard, unless cause appears to the contrary, at the first session, by the | |
| 866 | - | court or by a committee appointed by it. Said court may grant such | |
| 867 | - | relief as may be equitable and, if such tax has been paid prior to the | |
| 868 | - | granting of such relief, may order the Treasurer to pay the amount of | |
| 869 | - | such relief, with interest at the rate of two-thirds of one per cent per | |
| 870 | - | month or fraction thereof, to the aggrieved taxpayer. If the appeal has | |
| 871 | - | been taken without probable cause, the court may tax double or triple | |
| 872 | - | costs, as the case demands; and, upon all such appeals which are | |
| 873 | - | denied, costs may be taxed against the appellant at the discretion of the | |
| 874 | - | court, but no costs shall be taxed against the state. | |
| 875 | - | Sec. 17. Section 12-330m of the general statutes is repealed and the | |
| 876 | - | following is substituted in lieu thereof (Effective from passage): | |
| 877 | - | Any person aggrieved because of any decision, order, determination | |
| 878 | - | or disallowance of the commissioner under the provisions of this | |
| 879 | - | chapter may, [within one month] not later than thirty days after service | |
| 880 | - | upon such person of notice of such decision, order, determination or | |
| 881 | - | disallowance, appeal therefrom to the superior court for the judicial | |
| 882 | - | district of New Britain, which appeal shall be accompanied by a | |
| 883 | - | citation to the commissioner to appear before said court. Such citation | |
| 884 | - | shall be signed by the same authority, and such appeal shall be | |
| 885 | - | returnable at the same time and served and returned in the same | |
| 886 | - | manner, as is required in case of a summons in a civil action. The | |
| 887 | - | authority issuing the citation shall take from the appellant a bond or | |
| 888 | - | recognizance to the state of Connecticut, with surety to prosecute the | |
| 889 | - | appeal to effect and to comply with the orders and decrees of the court | |
| 890 | - | in the premises. Such appeals shall be preferred cases, to be heard, | |
| 891 | - | unless cause appears to the contrary, at the first session, by the court or | |
| 892 | - | by a committee appointed by it. Said court may grant such relief as | |
| 893 | - | may be equitable and, if such tax has been paid prior to the granting of Substitute House Bill No. 7373 | |
| 894 | 676 | ||
| 895 | - | Public Act No. 19-186 28 of 41 | |
| 677 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 678 | + | R01-HB.docx } | |
| 679 | + | 19 of 38 | |
| 896 | 680 | ||
| 897 | - | such relief, may order the Treasurer to pay the amount of such relief, | |
| 898 | - | with interest at the rate of six per cent per annum, to the aggrieved | |
| 899 | - | taxpayer. If the appeal has been taken without probable cause, the | |
| 900 | - | court may tax double or triple costs, as the case demands; and, upon | |
| 901 | - | all such appeals which are denied, costs may be taxed against the | |
| 902 | - | appellant at the discretion of the court, but no costs shall be taxed | |
| 903 | - | against the state. | |
| 904 | - | Sec. 18. Section 12-422 of the general statutes is repealed and the | |
| 905 | - | following is substituted in lieu thereof (Effective from passage): | |
| 906 | - | Any taxpayer aggrieved because of any order, decision, | |
| 907 | - | determination or disallowance of the Commissioner of Revenue | |
| 908 | - | Services under section 12-418, 12-421 or 12-425 may, [within one | |
| 909 | - | month] not later than thirty days after service upon the taxpayer of | |
| 910 | - | notice of such order, decision, determination or disallowance, take an | |
| 911 | - | appeal therefrom to the superior court for the judicial district of New | |
| 912 | - | Britain, which shall be accompanied by a citation to the Commissioner | |
| 913 | - | of Revenue Services to appear before said court. Such citation shall be | |
| 914 | - | signed by the same authority, and such appeal shall be returnable at | |
| 915 | - | the same time and served and returned in the same manner, as is | |
| 916 | - | required in case of a summons in a civil action. The authority issuing | |
| 917 | - | the citation shall take from the appellant a bond or recognizance to the | |
| 918 | - | state of Connecticut, with surety to prosecute the appeal to effect and | |
| 919 | - | to comply with the orders and decrees of the court in the premises. | |
| 920 | - | Such appeals shall be preferred cases, to be heard, unless cause | |
| 921 | - | appears to the contrary, at the first session, by the court or by a | |
| 922 | - | committee appointed by it. Said court may grant such relief as may be | |
| 923 | - | equitable and, if such tax has been paid prior to the granting of such | |
| 924 | - | relief, may order the Treasurer to pay the amount of such relief, with | |
| 925 | - | interest at the rate of two-thirds of one per cent per month or fraction | |
| 926 | - | thereof, to the aggrieved taxpayer. If the appeal has been taken | |
| 927 | - | without probable cause, the court may tax double or triple costs, as the Substitute House Bill No. 7373 | |
| 681 | + | shall meet monthly or as often as necessary to approve any waiver of 554 | |
| 682 | + | penalty in excess of [one] five thousand dollars, which the 555 | |
| 683 | + | Commissioner of Revenue Services is authorized to waive in 556 | |
| 684 | + | accordance with this title, or which the Commissioner of Consumer 557 | |
| 685 | + | Protection is authorized to waive in accordance with chapter 226. A 558 | |
| 686 | + | majority vote of the committee shall be required for approval of such 559 | |
| 687 | + | waiver. 560 | |
| 688 | + | (b) An itemized statement of all waivers approved under this 561 | |
| 689 | + | section shall be available to the public for inspection by any person. 562 | |
| 690 | + | (c) The Penalty Review Committee created pursuant to subsection 563 | |
| 691 | + | (a) of this section shall adopt regulations, in accordance with chapter 564 | |
| 692 | + | 54, establishing guidelines for the waiver of any penalty in [excess of 565 | |
| 693 | + | one thousand dollars] accordance with this section. 566 | |
| 694 | + | (d) Any person aggrieved by the action of the Penalty Review 567 | |
| 695 | + | Committee may, [within one month] not later than thirty days after 568 | |
| 696 | + | notice of such action is delivered or mailed to such person, appeal 569 | |
| 697 | + | therefrom to the superior court for the judicial district of New Britain, 570 | |
| 698 | + | which shall be accompanied by a citation to the members of said 571 | |
| 699 | + | committee to appear before said court. Such citation shall be signed by 572 | |
| 700 | + | the same authority, and such appeal shall be returnable at the same 573 | |
| 701 | + | time and served and returned in the same manner as is required in 574 | |
| 702 | + | case of a summons in a civil action. The authority issuing the citation 575 | |
| 703 | + | shall take from the appellant a bond or recognizance to the state of 576 | |
| 704 | + | Connecticut with surety to prosecute the appeal to effect and to 577 | |
| 705 | + | comply with the orders and decrees of the court in the premises. Such 578 | |
| 706 | + | appeals shall be preferred cases, to be heard, unless cause appears to 579 | |
| 707 | + | the contrary, at the first session, by the court or by a committee 580 | |
| 708 | + | appointed by it. Said court may grant such relief as may be equitable. 581 | |
| 709 | + | If the appeal is without probable cause, the court may tax double or 582 | |
| 710 | + | triple costs, as the case demands; and, upon all such appeals which 583 | |
| 711 | + | may be denied, costs may be taxed against the appellant at the 584 | |
| 712 | + | discretion of the court, but no costs shall be taxed against the state. 585 Substitute Bill No. 7373 | |
| 928 | 713 | ||
| 929 | - | Public Act No. 19-186 29 of 41 | |
| 930 | 714 | ||
| 931 | - | case demands; and, upon all such appeals which are denied, costs may | |
| 932 | - | be taxed against the appellant at the discretion of the court, but no | |
| 933 | - | costs shall be taxed against the state. | |
| 934 | - | Sec. 19. Section 12-448 of the general statutes is repealed and the | |
| 935 | - | following is substituted in lieu thereof (Effective from passage): | |
| 936 | - | Any taxpayer aggrieved because of any decision, order, | |
| 937 | - | determination or disallowance of the Commissioner of Revenue | |
| 938 | - | Services under the provisions of this chapter may, [within one month] | |
| 939 | - | not later than thirty days after service upon such taxpayer of notice of | |
| 940 | - | such decision, order, determination or disallowance, take an appeal | |
| 941 | - | therefrom to the superior court for the judicial district of New Britain, | |
| 942 | - | which appeal shall be accompanied by a citation to the Commissioner | |
| 943 | - | of Revenue Services to appear before said court. Such citation shall be | |
| 944 | - | signed by the same authority, and such appeal shall be returnable at | |
| 945 | - | the same time and served and returned in the same manner, as is | |
| 946 | - | required in case of a summons in a civil action. The authority issuing | |
| 947 | - | the citation shall take from the appellant a bond or recognizance to the | |
| 948 | - | state of Connecticut, with surety to prosecute the appeal to effect and | |
| 949 | - | to comply with the orders and decrees of the court in the premises. | |
| 950 | - | Such appeals shall be preferred cases, to be heard, unless cause | |
| 951 | - | appears to the contrary, at the first session, by the court or by a | |
| 952 | - | committee appointed by the court. Said court may grant such relief as | |
| 953 | - | may be equitable, and, if such tax has been paid prior to the granting | |
| 954 | - | of such relief, may order the Treasurer to pay the amount of such | |
| 955 | - | relief, with interest at the rate of two-thirds of one per cent per month | |
| 956 | - | or fraction thereof, to the aggrieved taxpayer. If the appeal has been | |
| 957 | - | taken without probable cause, the court may tax double or triple costs, | |
| 958 | - | as the case demands; and, upon all such appeals which are denied, | |
| 959 | - | costs may be taxed against the appellant at the discretion of the court, | |
| 960 | - | but no costs shall be taxed against the state. | |
| 961 | - | Sec. 20. Section 12-463 of the general statutes is repealed and the Substitute House Bill No. 7373 | |
| 715 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 716 | + | R01-HB.docx } | |
| 717 | + | 20 of 38 | |
| 962 | 718 | ||
| 963 | - | Public Act No. 19-186 30 of 41 | |
| 719 | + | Sec. 11. Section 12-30 of the general statutes is repealed and the 586 | |
| 720 | + | following is substituted in lieu thereof (Effective from passage): 587 | |
| 721 | + | If the Commissioner of Revenue Services determines that any 588 | |
| 722 | + | statute or regulation [he] the commissioner is charged with enforcing 589 | |
| 723 | + | is being adversely affected, [he] the commissioner may impose a 590 | |
| 724 | + | penalty of fifty dollars in case of a failure to file any return or report 591 | |
| 725 | + | [which] that is required by law or regulation to be filed with the 592 | |
| 726 | + | commissioner on or before the date prescribed therefor, which failure 593 | |
| 727 | + | is determined with regard to any extension of time for filing. The 594 | |
| 728 | + | commissioner may, upon application, if it is proven to [his] the 595 | |
| 729 | + | commissioner's satisfaction that such failure is due to reasonable cause 596 | |
| 730 | + | and is not due to negligence or intentional disregard of any provision 597 | |
| 731 | + | of law or regulation, waive all or any part of such penalty. No taxpayer 598 | |
| 732 | + | shall be subject to such penalty in relation to any tax period for which 599 | |
| 733 | + | [he] such taxpayer is subject to a penalty for late payment of a tax or to 600 | |
| 734 | + | an additional amount being added to the tax imposed based on a 601 | |
| 735 | + | failure to file. If the commissioner does not, upon application, waive all 602 | |
| 736 | + | or any part of such penalty, any person aggrieved by such action of the 603 | |
| 737 | + | commissioner may, not later than [one month] thirty days after notice 604 | |
| 738 | + | of such action is mailed or delivered to such person, appeal therefrom 605 | |
| 739 | + | to the superior court for the judicial district of Hartford. The appeal 606 | |
| 740 | + | shall be accompanied by a citation to the commissioner to appear 607 | |
| 741 | + | before said court. Such citation shall be signed by the same authority, 608 | |
| 742 | + | and such appeal shall be returnable at the same time and served and 609 | |
| 743 | + | returned in the same manner as is required in case of a summons in a 610 | |
| 744 | + | civil action. The authority issuing the citation shall take from the 611 | |
| 745 | + | appellant a bond or recognizance to the state of Connecticut with 612 | |
| 746 | + | surety to prosecute the appeal to effect and to comply with the orders 613 | |
| 747 | + | and decrees of the court in the premises. Such appeals shall be 614 | |
| 748 | + | preferred cases, to be heard, unless cause appears to the contrary, at 615 | |
| 749 | + | the first session, by the court or by a committee appointed by it. Said 616 | |
| 750 | + | court may grant such relief as may be equitable. If the appeal is 617 | |
| 751 | + | without probable cause, the court may tax double or triple costs, as the 618 | |
| 752 | + | case demands; and, upon all such appeals which may be denied, costs 619 Substitute Bill No. 7373 | |
| 964 | 753 | ||
| 965 | - | following is substituted in lieu thereof (Effective from passage): | |
| 966 | - | Any distributor aggrieved because of any order, decision, | |
| 967 | - | determination or disallowance of the commissioner made under this | |
| 968 | - | chapter may, [within one month] not later than thirty days after service | |
| 969 | - | of notice of such order, decision, determination or disallowance, take | |
| 970 | - | an appeal therefrom to the superior court for the judicial district of | |
| 971 | - | New Britain, which shall be accompanied by a citation to the | |
| 972 | - | Commissioner of Revenue Services to appear before said court. Such | |
| 973 | - | citation shall be signed by the same authority, and such appeal shall be | |
| 974 | - | returnable at the same time and served and returned in the same | |
| 975 | - | manner, as is required in case of a summons in a civil action. The | |
| 976 | - | authority issuing the citation shall take from the appellant a bond or | |
| 977 | - | recognizance to the state of Connecticut, with surety, to prosecute the | |
| 978 | - | appeal to effect and to comply with the orders and decrees of the court | |
| 979 | - | in the premises. Such appeals shall be preferred cases, to be heard, | |
| 980 | - | unless cause appears to the contrary, at the first session, by the court or | |
| 981 | - | by a committee appointed by it. Said court may grant such relief as | |
| 982 | - | may be equitable and, if such tax has been paid prior to the granting of | |
| 983 | - | such relief, may order the Treasurer to pay the amount of such relief, | |
| 984 | - | with interest at the rate of two-thirds of one per cent per month or | |
| 985 | - | fraction thereof to the aggrieved distributor. If the appeal has been | |
| 986 | - | taken without probable cause, the court may tax double or triple costs, | |
| 987 | - | as the case demands; and, upon all such appeals which may be denied, | |
| 988 | - | costs may be taxed against the appellant at the discretion of the court, | |
| 989 | - | but no costs shall be taxed against the state. | |
| 990 | - | Sec. 21. Section 12-489 of the general statutes is repealed and the | |
| 991 | - | following is substituted in lieu thereof (Effective from passage): | |
| 992 | - | (a) Any motor carrier aggrieved by any act of the commissioner or | |
| 993 | - | [his] the commissioner's authorized agent under this chapter may | |
| 994 | - | apply to the commissioner, in writing, [within] not later than sixty | |
| 995 | - | days after notification of any such act of the commissioner is delivered Substitute House Bill No. 7373 | |
| 996 | 754 | ||
| 997 | - | Public Act No. 19-186 31 of 41 | |
| 755 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 756 | + | R01-HB.docx } | |
| 757 | + | 21 of 38 | |
| 998 | 758 | ||
| 999 | - | or mailed to [it] the motor carrier, for a hearing and a correction of the | |
| 1000 | - | amount of any tax, penalty or interest, setting forth reasons why such | |
| 1001 | - | hearing should be granted and the amount by which such tax, penalty | |
| 1002 | - | or interest should be reduced. The commissioner shall promptly | |
| 1003 | - | consider each such application and may grant or deny the hearing | |
| 1004 | - | requested. If the hearing is denied, the applicant shall be notified | |
| 1005 | - | forthwith. If it is granted, the commissioner shall notify the applicant | |
| 1006 | - | of the time and place fixed for such hearing. After such hearing the | |
| 1007 | - | commissioner may make such order in the premises as appears to | |
| 1008 | - | [him] the commissioner just and lawful and shall furnish a copy of | |
| 1009 | - | such order to the applicant. The commissioner may, by notice in | |
| 1010 | - | writing, at any time within three years after the date when any return | |
| 1011 | - | of any taxpayer has been due, order a hearing on [his] the | |
| 1012 | - | commissioner's own initiative and require the taxpayer or any | |
| 1013 | - | individual whom [he] the commissioner believes to be in possession of | |
| 1014 | - | relevant information concerning the taxpayer to appear before [him or | |
| 1015 | - | his] the commissioner or the commissioner's authorized agent with | |
| 1016 | - | any specified books of account, papers or other documents, for | |
| 1017 | - | examination under oath. | |
| 1018 | - | (b) Any motor carrier aggrieved because of any order, decision, | |
| 1019 | - | determination or disallowance of the commissioner made under this | |
| 1020 | - | chapter may, [within one month] not later than thirty days after service | |
| 1021 | - | of notice of such order, decision, determination or disallowance, take | |
| 1022 | - | an appeal therefrom to the superior court for the judicial district of | |
| 1023 | - | New Britain, which shall be accompanied by a citation to the | |
| 1024 | - | Commissioner of Revenue Services to appear before said court. Such | |
| 1025 | - | citation shall be signed by the same authority, and such appeal shall be | |
| 1026 | - | returnable at the same time and served and returned in the same | |
| 1027 | - | manner, as is required in case of a summons in a civil action. The | |
| 1028 | - | authority issuing the citation shall take from the appellant a bond or | |
| 1029 | - | recognizance to the state of Connecticut, with surety, to prosecute the | |
| 1030 | - | appeal to effect and to comply with the orders and decrees of the court Substitute House Bill No. 7373 | |
| 759 | + | may be taxed against the appellant at the discretion of the court, but no 620 | |
| 760 | + | costs shall be taxed against the state. 621 | |
| 761 | + | Sec. 12. Section 12-208 of the general statutes is repealed and the 622 | |
| 762 | + | following is substituted in lieu thereof (Effective from passage): 623 | |
| 763 | + | (a) Any company subject to any tax or charge under this chapter 624 | |
| 764 | + | that is aggrieved by the action of the commissioner or [his] the 625 | |
| 765 | + | commissioner's authorized agent in fixing the amount of any tax, 626 | |
| 766 | + | penalty, interest or charge provided for by this chapter may apply to 627 | |
| 767 | + | the commissioner, in writing, [within] not later than sixty days after 628 | |
| 768 | + | the notice of such action is delivered or mailed to [it] the company, for 629 | |
| 769 | + | a hearing and a correction of the amount of such tax, penalty, interest 630 | |
| 770 | + | or charge, so fixed, setting forth the reasons why such hearing should 631 | |
| 771 | + | be granted and the amount in which such tax, penalty, interest or 632 | |
| 772 | + | charge should be reduced. The commissioner shall promptly consider 633 | |
| 773 | + | each such application and may grant or deny the hearing requested. If 634 | |
| 774 | + | the hearing is denied, the applicant shall be notified forthwith. If it is 635 | |
| 775 | + | granted, the commissioner shall notify the applicant of the time and 636 | |
| 776 | + | place fixed for such hearing. After such hearing the commissioner may 637 | |
| 777 | + | make such order in the premises as appears to him just and lawful and 638 | |
| 778 | + | shall furnish a copy of such order to the applicant. The commissioner 639 | |
| 779 | + | may, by notice in writing, at any time within three years after the date 640 | |
| 780 | + | when any return of any such person has been due, order a hearing on 641 | |
| 781 | + | his own initiative and require such person or any other individual 642 | |
| 782 | + | whom [he] the commissioner believes to be in possession of relevant 643 | |
| 783 | + | information concerning such person to appear before [him or his] the 644 | |
| 784 | + | commissioner or the commissioner's authorized agent with any 645 | |
| 785 | + | specified books of account, papers or other documents, for 646 | |
| 786 | + | examination under oath. 647 | |
| 787 | + | (b) Any company subject to any tax or charge under this chapter 648 | |
| 788 | + | that is aggrieved because of any order, decision, determination or 649 | |
| 789 | + | disallowance of the Commissioner of Revenue Services made under 650 | |
| 790 | + | this chapter may, [within one month] not later than thirty days after 651 | |
| 791 | + | service of notice of such order, decision, determination or 652 Substitute Bill No. 7373 | |
| 1031 | 792 | ||
| 1032 | - | Public Act No. 19-186 32 of 41 | |
| 1033 | 793 | ||
| 1034 | - | in the premises. Such appeals shall be preferred cases, to be heard, | |
| 1035 | - | unless cause appears to the contrary, at the first session, by the court or | |
| 1036 | - | by a committee appointed by it. Said court may grant such relief as | |
| 1037 | - | may be equitable and, if any tax or fee has been paid prior to the | |
| 1038 | - | granting of such relief, may order the Treasurer to pay the amount of | |
| 1039 | - | such relief, with interest at the rate of two-thirds of one per cent per | |
| 1040 | - | month or fraction thereof to the aggrieved motor carrier. If the appeal | |
| 1041 | - | has been taken without probable cause, the court may tax double or | |
| 1042 | - | triple costs, as the case demands; and, upon all such appeals which are | |
| 1043 | - | denied, costs may be taxed against the appellant at the discretion of the | |
| 1044 | - | court, but no costs shall be taxed against the state. | |
| 1045 | - | Sec. 22. Section 12-554 of the general statutes is repealed and the | |
| 1046 | - | following is substituted in lieu thereof (Effective from passage): | |
| 1047 | - | Any taxpayer aggrieved because of any order, decision, | |
| 1048 | - | determination or disallowance of the Commissioner of Revenue | |
| 1049 | - | Services under the provisions of this chapter may, [within one month] | |
| 1050 | - | not later than thirty days after service upon the taxpayer of notice of | |
| 1051 | - | such order, decision, determination or disallowance, take an appeal | |
| 1052 | - | therefrom to the superior court for the judicial district of New Britain, | |
| 1053 | - | which shall be accompanied by a citation to the Commissioner of | |
| 1054 | - | Revenue Services to appear before said court. Such citation shall be | |
| 1055 | - | signed by the same authority, and such appeal shall be returnable at | |
| 1056 | - | the same time and served and returned in the same manner, as is | |
| 1057 | - | required in case of summons in a civil action. The authority issuing the | |
| 1058 | - | citation shall take from the appellant a bond or recognizance to the | |
| 1059 | - | state of Connecticut, with surety to prosecute the appeal to effect and | |
| 1060 | - | to comply with the orders and decrees of the court in the premises. | |
| 1061 | - | Such appeals shall be preferred cases to be heard, unless cause appears | |
| 1062 | - | to the contrary, at the first session by the court or by a committee | |
| 1063 | - | appointed by it. Said court may grant such relief as may be equitable | |
| 1064 | - | and, if such tax has been paid prior to the granting of such relief, may Substitute House Bill No. 7373 | |
| 794 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 795 | + | R01-HB.docx } | |
| 796 | + | 22 of 38 | |
| 1065 | 797 | ||
| 1066 | - | Public Act No. 19-186 33 of 41 | |
| 798 | + | disallowance, take an appeal therefrom to the superior court for the 653 | |
| 799 | + | judicial district of New Britain, which appeal shall be accompanied by 654 | |
| 800 | + | a citation to the Commissioner of Revenue Services to appear before 655 | |
| 801 | + | said court. Such citation shall be signed by the same authority, and 656 | |
| 802 | + | such appeal shall be returnable at the same time and served and 657 | |
| 803 | + | returned in the same manner, as is required in case of a summons in a 658 | |
| 804 | + | civil action. The authority issuing the citation shall take from the 659 | |
| 805 | + | appellant a bond or recognizance to the state of Connecticut, with 660 | |
| 806 | + | surety, to prosecute the appeal to effect and to comply with the orders 661 | |
| 807 | + | and decrees of the court in the premises. Such appeals shall be 662 | |
| 808 | + | preferred cases, to be heard, unless cause appears to the contrary, at 663 | |
| 809 | + | the first session, by the court or by a committee appointed by the court. 664 | |
| 810 | + | Said court may grant such relief as may be equitable and, if such tax or 665 | |
| 811 | + | charge has been paid prior to the granting of such relief, may order the 666 | |
| 812 | + | [State] Treasurer to pay the amount of such relief, with interest at the 667 | |
| 813 | + | rate of two-thirds of one per cent per month or fraction thereof, to such 668 | |
| 814 | + | aggrieved person. If the appeal has been taken without probable cause, 669 | |
| 815 | + | the court may tax double or triple costs, as the case demands; and, 670 | |
| 816 | + | upon all such appeals which are denied, costs may be taxed against the 671 | |
| 817 | + | appellant at the discretion of the court, but no costs shall be taxed 672 | |
| 818 | + | against the state. 673 | |
| 819 | + | Sec. 13. Section 12-237 of the general statutes is repealed and the 674 | |
| 820 | + | following is substituted in lieu thereof (Effective from passage): 675 | |
| 821 | + | Any taxpayer aggrieved because of any order, decision, 676 | |
| 822 | + | determination or disallowance of the Commissioner of Revenue 677 | |
| 823 | + | Services under the provisions of this part may, [within one month] not 678 | |
| 824 | + | later than thirty days after service upon the taxpayer of notice of such 679 | |
| 825 | + | order, decision, determination or disallowance, take an appeal 680 | |
| 826 | + | therefrom to the superior court for the judicial district of New Britain, 681 | |
| 827 | + | which shall be accompanied by a citation to the Commissioner of 682 | |
| 828 | + | Revenue Services to appear before said court. Such citation shall be 683 | |
| 829 | + | signed by the same authority, and such appeal shall be returnable at 684 | |
| 830 | + | the same time and served and returned in the same manner, as is 685 Substitute Bill No. 7373 | |
| 1067 | 831 | ||
| 1068 | - | order the Treasurer to pay the amount of such relief, with interest at | |
| 1069 | - | the rate of two-thirds of one per cent per month or fraction thereof, to | |
| 1070 | - | the aggrieved taxpayer. If the appeal has been taken without probable | |
| 1071 | - | cause, the court may tax double or triple costs, as the case demands; | |
| 1072 | - | and, upon all such appeals which may be denied, costs may be taxed | |
| 1073 | - | against the appellant at the discretion of the court, but no costs shall be | |
| 1074 | - | taxed against the state. | |
| 1075 | - | Sec. 23. Subsection (d) of section 12-586f of the general statutes is | |
| 1076 | - | repealed and the following is substituted in lieu thereof (Effective from | |
| 1077 | - | passage): | |
| 1078 | - | (d) If the tribe is aggrieved due to any assessment levied pursuant to | |
| 1079 | - | such compact and this section or by any failure to adjust an excess | |
| 1080 | - | assessment in accordance with the provisions of the compact and this | |
| 1081 | - | section, it may, [within one month from] not later than thirty days after | |
| 1082 | - | the time provided for the payment of such assessment, appeal | |
| 1083 | - | therefrom in accordance with the terms of the compact, to the superior | |
| 1084 | - | court for the judicial district of Hartford, which appeal shall be | |
| 1085 | - | accompanied by a citation to the Commissioner of Consumer | |
| 1086 | - | Protection to appear before said court. Such citation shall be signed by | |
| 1087 | - | the same authority, and such appeal shall be returnable at the same | |
| 1088 | - | time and served and returned in the same manner as is required in | |
| 1089 | - | case of a summons in a civil action. Proceedings in such matter shall be | |
| 1090 | - | conducted in the same manner as provided for in section 38a-52. | |
| 1091 | - | Sec. 24. Subsection (d) of section 12-586g of the general statutes is | |
| 1092 | - | repealed and the following is substituted in lieu thereof (Effective from | |
| 1093 | - | passage): | |
| 1094 | - | (d) If the tribe is aggrieved due to any assessment levied pursuant to | |
| 1095 | - | such compact and this section or by any failure to adjust an excess | |
| 1096 | - | assessment in accordance with the provisions of the compact and this | |
| 1097 | - | section, it may, [within one month from] not later than thirty days after Substitute House Bill No. 7373 | |
| 1098 | 832 | ||
| 1099 | - | Public Act No. 19-186 34 of 41 | |
| 833 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 834 | + | R01-HB.docx } | |
| 835 | + | 23 of 38 | |
| 1100 | 836 | ||
| 1101 | - | the time provided for the payment of such assessment, appeal | |
| 1102 | - | therefrom in accordance with the terms of the compact, to the superior | |
| 1103 | - | court for the judicial district of New Britain, which appeal shall be | |
| 1104 | - | accompanied by a citation to the Commissioner of Consumer | |
| 1105 | - | Protection to appear before said court. Such citation shall be signed by | |
| 1106 | - | the same authority, and such appeal shall be returnable at the same | |
| 1107 | - | time and served and returned in the same manner as is required in | |
| 1108 | - | case of a summons in a civil action. Proceedings in such matter shall be | |
| 1109 | - | conducted in the same manner as provided for in section 38a-52. | |
| 1110 | - | Sec. 25. Section 12-597 of the general statutes is repealed and the | |
| 1111 | - | following is substituted in lieu thereof (Effective from passage): | |
| 1112 | - | Any taxpayer aggrieved because of any order, decision, | |
| 1113 | - | determination or disallowance of the Commissioner of Revenue | |
| 1114 | - | Services made in relation to the tax imposed under section 12-587 may, | |
| 1115 | - | [within one month] not later than thirty days after service upon the | |
| 1116 | - | taxpayer of notice of such order, decision, determination or | |
| 1117 | - | disallowance, take an appeal therefrom to the superior court for the | |
| 1118 | - | judicial district of New Britain, which shall be accompanied by a | |
| 1119 | - | citation to said commissioner to appear before said court. Such citation | |
| 1120 | - | shall be signed by the same authority and such appeal shall be | |
| 1121 | - | returnable at the same time and served and returned in the same | |
| 1122 | - | manner as is required in case of a summons in a civil action. The | |
| 1123 | - | authority issuing the citation shall take from the appellant a bond or | |
| 1124 | - | recognizance to the state of Connecticut with surety to prosecute the | |
| 1125 | - | appeal to effect and to comply with the orders and decrees of the court | |
| 1126 | - | in the premises. Such appeals shall be preferred cases, to be heard, | |
| 1127 | - | unless cause appears to the contrary, at the first session, by the court or | |
| 1128 | - | by a committee appointed by it. If the appeal has been taken without | |
| 1129 | - | probable cause, the court may tax double or triple costs, as the case | |
| 1130 | - | demands and upon all such appeals which may be denied, costs may | |
| 1131 | - | be taxed against the appellant at the discretion of the court, but no Substitute House Bill No. 7373 | |
| 837 | + | required in case of a summons in a civil action. The authority issuing 686 | |
| 838 | + | the citation shall take from the appellant a bond or recognizance to the 687 | |
| 839 | + | state of Connecticut, with surety to prosecute the appeal to effect and 688 | |
| 840 | + | to comply with the orders and decrees of the court in the premises. 689 | |
| 841 | + | Such appeals shall be preferred cases, to be heard, unless cause 690 | |
| 842 | + | appears to the contrary, at the first session, by the court or by a 691 | |
| 843 | + | committee appointed by it. Said court may grant such relief as may be 692 | |
| 844 | + | equitable and, if such tax has been paid prior to the granting of such 693 | |
| 845 | + | relief, may order the Treasurer to pay the amount of such relief, with 694 | |
| 846 | + | interest at the rate of eight per cent per annum, to the aggrieved 695 | |
| 847 | + | taxpayer. If the appeal has been taken without probable cause, the 696 | |
| 848 | + | court may tax double or triple costs, as the case demands; and, upon 697 | |
| 849 | + | all such appeals which may be denied, costs may be taxed against the 698 | |
| 850 | + | appellant at the discretion of the court, but no costs shall be taxed 699 | |
| 851 | + | against the state. 700 | |
| 852 | + | Sec. 14. Subsection (b) of section 12-263v of the general statutes is 701 | |
| 853 | + | repealed and the following is substituted in lieu thereof (Effective from 702 | |
| 854 | + | passage): 703 | |
| 855 | + | (b) Any taxpayer subject to any tax or fee under section 12-263q or 704 | |
| 856 | + | 12-263r that is aggrieved because of any order, decision, determination 705 | |
| 857 | + | or disallowance of the commissioner made under sections 12-263q to 706 | |
| 858 | + | 12-263u, inclusive, or subsection (a) of this section may, not later than 707 | |
| 859 | + | [one month] thirty days after service of notice of such order, decision, 708 | |
| 860 | + | determination or disallowance, take an appeal therefrom to the 709 | |
| 861 | + | superior court for the judicial district of New Britain, which appeal 710 | |
| 862 | + | shall be accompanied by a citation to the commissioner to appear 711 | |
| 863 | + | before said court. Such citation shall be signed by the same authority 712 | |
| 864 | + | and such appeal shall be returnable at the same time and served and 713 | |
| 865 | + | returned in the same manner as is required in case of a summons in a 714 | |
| 866 | + | civil action. The authority issuing the citation shall take from the 715 | |
| 867 | + | appellant a bond or recognizance to the state of Connecticut, with 716 | |
| 868 | + | surety, to prosecute the appeal to effect and to comply with the orders 717 | |
| 869 | + | and decrees of the court in the premises. Such appeals shall be 718 Substitute Bill No. 7373 | |
| 1132 | 870 | ||
| 1133 | - | Public Act No. 19-186 35 of 41 | |
| 1134 | 871 | ||
| 1135 | - | costs shall be taxed against the state. | |
| 1136 | - | Sec. 26. Section 12-638i of the general statutes is repealed and the | |
| 1137 | - | following is substituted in lieu thereof (Effective from passage): | |
| 1138 | - | (a) Any taxpayer, aggrieved by the action of the commissioner or | |
| 1139 | - | [his] the commissioner's authorized agent in fixing the amount of any | |
| 1140 | - | tax, penalty or interest provided for by this chapter may apply to the | |
| 1141 | - | commissioner, in writing, [within] not later than sixty days after notice | |
| 1142 | - | of such action is delivered or mailed to [him] the taxpayer, for a | |
| 1143 | - | hearing and a correction of the amount of the tax, penalty or interest so | |
| 1144 | - | fixed, setting forth the reasons why such hearing should be granted | |
| 1145 | - | and the amount of the tax, penalty or interest should be reduced. The | |
| 1146 | - | commissioner shall promptly consider each such application and may | |
| 1147 | - | grant or deny the hearing requested. If the hearing is denied, the | |
| 1148 | - | applicant shall be notified thereof forthwith. If it is granted, the | |
| 1149 | - | commissioner shall notify the applicant of the time and place fixed for | |
| 1150 | - | such hearing. After such hearing the commissioner may make such | |
| 1151 | - | order in the premises as appears to [him] the commissioner just and | |
| 1152 | - | lawful and shall furnish a copy of such order to the applicant. The | |
| 1153 | - | commissioner may, by notice in writing, at any time within three years | |
| 1154 | - | after the date when any return of any taxpayer has been due, order a | |
| 1155 | - | hearing on [his] the commissioner's own initiative and require the | |
| 1156 | - | taxpayer or any other individual whom [he] the commissioner believes | |
| 1157 | - | to be in possession of relevant information concerning the taxpayer to | |
| 1158 | - | appear before [him or his] the commissioner or the commissioner's | |
| 1159 | - | authorized agent with any specified books of account, papers or other | |
| 1160 | - | documents, for examination under oath. | |
| 1161 | - | (b) Any taxpayer aggrieved because of any order, decision, | |
| 1162 | - | determination or disallowance of the Commissioner of Revenue | |
| 1163 | - | Services under the provisions of this chapter may, [within one month] | |
| 1164 | - | not later than thirty days after service upon the taxpayer of notice of | |
| 1165 | - | such order, decision, determination or disallowance, take an appeal Substitute House Bill No. 7373 | |
| 872 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 873 | + | R01-HB.docx } | |
| 874 | + | 24 of 38 | |
| 1166 | 875 | ||
| 1167 | - | Public Act No. 19-186 36 of 41 | |
| 876 | + | preferred cases, to be heard, unless cause appears to the contrary, at 719 | |
| 877 | + | the first session, by the court or by a committee appointed by the court. 720 | |
| 878 | + | Said court may grant such relief as may be equitable and, if such tax or 721 | |
| 879 | + | charge has been paid prior to the granting of such relief, may order the 722 | |
| 880 | + | Treasurer to pay the amount of such relief, with interest at the rate of 723 | |
| 881 | + | two-thirds of one per cent per month or fraction thereof, to such 724 | |
| 882 | + | taxpayer. If the appeal has been taken without probable cause, the 725 | |
| 883 | + | court may tax double or triple costs, as the case demands and, upon all 726 | |
| 884 | + | such appeals that are denied, costs may be taxed against such taxpayer 727 | |
| 885 | + | at the discretion of the court but no costs shall be taxed against the 728 | |
| 886 | + | state. 729 | |
| 887 | + | Sec. 15. Section 12-268l of the general statutes is repealed and the 730 | |
| 888 | + | following is substituted in lieu thereof (Effective from passage): 731 | |
| 889 | + | Any taxpayer aggrieved because of any order, decision, 732 | |
| 890 | + | determination or disallowance of the Commissioner of Revenue 733 | |
| 891 | + | Services made under the provisions of chapter 210, 211 or 212 or this 734 | |
| 892 | + | chapter may, [within one month] not later than thirty days after service 735 | |
| 893 | + | upon the taxpayer of notice of such order, decision, determination or 736 | |
| 894 | + | disallowance, take an appeal therefrom to the superior court for the 737 | |
| 895 | + | judicial district of New Britain, which shall be accompanied by a 738 | |
| 896 | + | citation to the Commissioner of Revenue Services to appear before said 739 | |
| 897 | + | court. Such citation shall be signed by the same authority, and such 740 | |
| 898 | + | appeal shall be returnable at the same time and served and returned in 741 | |
| 899 | + | the same manner, as is required in case of a summons in a civil action. 742 | |
| 900 | + | The authority issuing the citation shall take from the appellant a bond 743 | |
| 901 | + | or recognizance to the state of Connecticut, with surety to prosecute 744 | |
| 902 | + | the appeal to effect and to comply with the orders and decrees of the 745 | |
| 903 | + | court in the premises. Such appeals shall be preferred cases, to be 746 | |
| 904 | + | heard, unless cause appears to the contrary, at the first session, by the 747 | |
| 905 | + | court or by a committee appointed by it. Said court may grant such 748 | |
| 906 | + | relief as may be equitable and, if such tax has been paid prior to the 749 | |
| 907 | + | granting of such relief, may order the Treasurer to pay the amount of 750 | |
| 908 | + | such relief, with interest at the rate of two-thirds of one per cent per 751 Substitute Bill No. 7373 | |
| 1168 | 909 | ||
| 1169 | - | therefrom to the superior court for the judicial district of New Britain, | |
| 1170 | - | which shall be accompanied by a citation to the Commissioner of | |
| 1171 | - | Revenue Services to appear before said court. Such citation shall be | |
| 1172 | - | signed by the same authority and such appeal shall be returnable at | |
| 1173 | - | the same time and served and returned in the same manner, as is | |
| 1174 | - | required in case of summons in a civil action. The authority issuing the | |
| 1175 | - | citation shall take from the appellant a bond or recognizance to the | |
| 1176 | - | state of Connecticut with surety to prosecute the appeal to effect and to | |
| 1177 | - | comply with the orders and decrees of the court in the premises. Such | |
| 1178 | - | appeals shall be preferred cases to be heard, unless cause appears to | |
| 1179 | - | the contrary, at the first session by the court or by a committee | |
| 1180 | - | appointed by it. Said court may grant such relief as may be equitable | |
| 1181 | - | and, if such tax has been paid prior to the granting of such relief, may | |
| 1182 | - | order the Treasurer to pay the amount of such relief, with interest at | |
| 1183 | - | the rate of two-thirds of one per cent per month or fraction thereof, to | |
| 1184 | - | the aggrieved taxpayer. If the appeal has been taken without probable | |
| 1185 | - | cause, the court may tax double or triple costs, as the case demands | |
| 1186 | - | and, upon all such appeals which may be denied, costs may be taxed | |
| 1187 | - | against the appellant at the discretion of the court, but no costs shall be | |
| 1188 | - | taxed against the state. | |
| 1189 | - | Sec. 27. Section 12-730 of the general statutes is repealed and the | |
| 1190 | - | following is substituted in lieu thereof (Effective from passage): | |
| 1191 | - | Notwithstanding the provisions of chapter 54 to the contrary, any | |
| 1192 | - | taxpayer aggrieved because of any determination or disallowance by | |
| 1193 | - | the commissioner under section 12-729, 12-729a or 12-732 may, [within | |
| 1194 | - | one month] not later than thirty days after notice of the commissioner's | |
| 1195 | - | determination or disallowance is mailed to the taxpayer, take an | |
| 1196 | - | appeal therefrom to the superior court for the judicial district of New | |
| 1197 | - | Britain, which shall be accompanied by a citation to the commissioner | |
| 1198 | - | to appear before said court. Such citation shall be signed by the same | |
| 1199 | - | authority, and such appeal shall be returnable at the same time and Substitute House Bill No. 7373 | |
| 1200 | 910 | ||
| 1201 | - | Public Act No. 19-186 37 of 41 | |
| 911 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 912 | + | R01-HB.docx } | |
| 913 | + | 25 of 38 | |
| 1202 | 914 | ||
| 1203 | - | served and returned in the same manner, as is required in case of a | |
| 1204 | - | summons in a civil action. The authority issuing the citation shall take | |
| 1205 | - | from the appellant a bond or recognizance to the state of Connecticut, | |
| 1206 | - | with surety to prosecute the appeal to effect and to comply with the | |
| 1207 | - | orders and decrees of the court in the premises. Such appeals shall be | |
| 1208 | - | preferred cases, to be heard unless cause appears to the contrary, at the | |
| 1209 | - | first session by the court or by a committee appointed by it. Said court | |
| 1210 | - | may grant such relief as may be equitable and, if such tax has been | |
| 1211 | - | paid prior to the granting of such relief, may order the Treasurer to | |
| 1212 | - | pay the amount of such relief, with interest at the rate of two-thirds of | |
| 1213 | - | one per cent per month or fraction thereof, to the aggrieved taxpayer. | |
| 1214 | - | If the appeal has been taken without probable cause, the court may | |
| 1215 | - | charge double or triple costs, as the case demands, and upon all such | |
| 1216 | - | appeals which may be denied, costs may be taxed against the appellant | |
| 1217 | - | at the discretion of the court but no costs shall be taxed against the | |
| 1218 | - | state. | |
| 1219 | - | Sec. 28. Section 12-39h of the general statutes is repealed and the | |
| 1220 | - | following is substituted in lieu thereof (Effective from passage): | |
| 1221 | - | Notwithstanding any instructions by the payor to the contrary, any | |
| 1222 | - | partial payment against any tax outstanding shall be applied by the | |
| 1223 | - | Commissioner of Revenue Services first to any penalties unless a | |
| 1224 | - | waiver of penalty has been requested and approved in accordance | |
| 1225 | - | with the general statutes, and (1) for periods ending on or after July 1, | |
| 1226 | - | 2018, and prior to December 31, 2019, any amount in excess of such | |
| 1227 | - | penalty shall be applied first to such tax and then to the interest on | |
| 1228 | - | such tax, and (2) for periods ending on and after December 31, 2019, | |
| 1229 | - | any amount in excess of such penalty shall be applied first to interest | |
| 1230 | - | on such tax and then to the tax. | |
| 1231 | - | Sec. 29. Subsection (b) of section 12-687 of the general statutes is | |
| 1232 | - | repealed and the following is substituted in lieu thereof (Effective from | |
| 1233 | - | passage): Substitute House Bill No. 7373 | |
| 915 | + | month or fraction thereof to the aggrieved taxpayer. If the appeal has 752 | |
| 916 | + | been taken without probable cause, the court may tax double or triple 753 | |
| 917 | + | costs, as the case demands; and, upon all such appeals which may be 754 | |
| 918 | + | denied, costs may be taxed against the appellant at the discretion of the 755 | |
| 919 | + | court, but no costs shall be taxed against the state. 756 | |
| 920 | + | Sec. 16. Section 12-312 of the general statutes is repealed and the 757 | |
| 921 | + | following is substituted in lieu thereof (Effective from passage): 758 | |
| 922 | + | Any person aggrieved because of any decision, order, determination 759 | |
| 923 | + | or disallowance of the commissioner under the provisions of this 760 | |
| 924 | + | chapter may, [within one month] not later than thirty days after service 761 | |
| 925 | + | upon such person of notice of such decision, order, determination or 762 | |
| 926 | + | disallowance, appeal therefrom to the superior court for the judicial 763 | |
| 927 | + | district of New Britain, which appeal shall be accompanied by a 764 | |
| 928 | + | citation to the Commissioner of Revenue Services to appear before said 765 | |
| 929 | + | court. Such citation shall be signed by the same authority, and such 766 | |
| 930 | + | appeal shall be returnable at the same time and served and returned in 767 | |
| 931 | + | the same manner, as is required in case of a summons in a civil action. 768 | |
| 932 | + | The authority issuing the citation shall take from the appellant a bond 769 | |
| 933 | + | or recognizance to the state of Connecticut, with surety to prosecute 770 | |
| 934 | + | the appeal to effect and to comply with the orders and decrees of the 771 | |
| 935 | + | court in the premises. Such appeals shall be preferred cases, to be 772 | |
| 936 | + | heard, unless cause appears to the contrary, at the first session, by the 773 | |
| 937 | + | court or by a committee appointed by it. Said court may grant such 774 | |
| 938 | + | relief as may be equitable and, if such tax has been paid prior to the 775 | |
| 939 | + | granting of such relief, may order the Treasurer to pay the amount of 776 | |
| 940 | + | such relief, with interest at the rate of two-thirds of one per cent per 777 | |
| 941 | + | month or fraction thereof, to the aggrieved taxpayer. If the appeal has 778 | |
| 942 | + | been taken without probable cause, the court may tax double or triple 779 | |
| 943 | + | costs, as the case demands; and, upon all such appeals which are 780 | |
| 944 | + | denied, costs may be taxed against the appellant at the discretion of the 781 | |
| 945 | + | court, but no costs shall be taxed against the state. 782 | |
| 946 | + | Sec. 17. Section 12-330m of the general statutes is repealed and the 783 | |
| 947 | + | following is substituted in lieu thereof (Effective from passage): 784 Substitute Bill No. 7373 | |
| 1234 | 948 | ||
| 1235 | - | Public Act No. 19-186 38 of 41 | |
| 1236 | 949 | ||
| 1237 | - | (b) Where any tax payment is required to be made by electronic | |
| 1238 | - | funds transfer, such payment shall be treated as a tax payment not | |
| 1239 | - | made in a timely manner if the electronic funds transfer for the amount | |
| 1240 | - | of the tax payment is not initiated on or before the due date thereof. | |
| 1241 | - | [Any] (1) For periods ending prior to December 31, 2019, any tax | |
| 1242 | - | payment treated under this subsection as a tax payment not made in a | |
| 1243 | - | timely manner shall be subject to interest in accordance with the | |
| 1244 | - | applicable provisions of the general statutes, and a penalty that shall | |
| 1245 | - | be equal to two per cent of the tax payment required to be made by | |
| 1246 | - | electronic funds transfer, if such failure to pay by electronic funds | |
| 1247 | - | transfer is for not more than five days, five per cent of the tax payment | |
| 1248 | - | required to be made by electronic funds transfer, if such failure to pay | |
| 1249 | - | by electronic funds transfer is for more than five days but not more | |
| 1250 | - | than fifteen days, and ten per cent of the tax payment required to be | |
| 1251 | - | made by electronic funds transfer, if such failure to pay by electronic | |
| 1252 | - | funds transfer is for more than fifteen days; and (2) for periods ending | |
| 1253 | - | on and after December 31, 2019, any tax payment treated under this | |
| 1254 | - | subsection as a tax payment not made in a timely manner shall be | |
| 1255 | - | subject to interest and penalty in accordance with the applicable | |
| 1256 | - | provisions of the general statutes. | |
| 1257 | - | Sec. 30. (NEW) (Effective July 1, 2019, and applicable to refund claims | |
| 1258 | - | received on or after July 1, 2019) Notwithstanding any other provision of | |
| 1259 | - | law, no refund shall be made to a person of tax collected from a | |
| 1260 | - | customer of such person until the person has established to the | |
| 1261 | - | satisfaction of the Commissioner of Revenue Services that the amount | |
| 1262 | - | of tax for which the refund is being claimed has been or will be repaid | |
| 1263 | - | to the customer. | |
| 1264 | - | Sec. 31. Subdivision (2) of subsection (e) of section 12-391 of the | |
| 1265 | - | general statutes is repealed and the following is substituted in lieu | |
| 1266 | - | thereof (Effective from passage): | |
| 1267 | - | (2) (A) For a nonresident estate, the state shall have the power to Substitute House Bill No. 7373 | |
| 950 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 951 | + | R01-HB.docx } | |
| 952 | + | 26 of 38 | |
| 1268 | 953 | ||
| 1269 | - | Public Act No. 19-186 39 of 41 | |
| 954 | + | Any person aggrieved because of any decision, order, determination 785 | |
| 955 | + | or disallowance of the commissioner under the provisions of this 786 | |
| 956 | + | chapter may, [within one month] not later than thirty days after service 787 | |
| 957 | + | upon such person of notice of such decision, order, determination or 788 | |
| 958 | + | disallowance, appeal therefrom to the superior court for the judicial 789 | |
| 959 | + | district of New Britain, which appeal shall be accompanied by a 790 | |
| 960 | + | citation to the commissioner to appear before said court. Such citation 791 | |
| 961 | + | shall be signed by the same authority, and such appeal shall be 792 | |
| 962 | + | returnable at the same time and served and returned in the same 793 | |
| 963 | + | manner, as is required in case of a summons in a civil action. The 794 | |
| 964 | + | authority issuing the citation shall take from the appellant a bond or 795 | |
| 965 | + | recognizance to the state of Connecticut, with surety to prosecute the 796 | |
| 966 | + | appeal to effect and to comply with the orders and decrees of the court 797 | |
| 967 | + | in the premises. Such appeals shall be preferred cases, to be heard, 798 | |
| 968 | + | unless cause appears to the contrary, at the first session, by the court or 799 | |
| 969 | + | by a committee appointed by it. Said court may grant such relief as 800 | |
| 970 | + | may be equitable and, if such tax has been paid prior to the granting of 801 | |
| 971 | + | such relief, may order the Treasurer to pay the amount of such relief, 802 | |
| 972 | + | with interest at the rate of six per cent per annum, to the aggrieved 803 | |
| 973 | + | taxpayer. If the appeal has been taken without probable cause, the 804 | |
| 974 | + | court may tax double or triple costs, as the case demands; and, upon 805 | |
| 975 | + | all such appeals which are denied, costs may be taxed against the 806 | |
| 976 | + | appellant at the discretion of the court, but no costs shall be taxed 807 | |
| 977 | + | against the state. 808 | |
| 978 | + | Sec. 18. Section 12-422 of the general statutes is repealed and the 809 | |
| 979 | + | following is substituted in lieu thereof (Effective from passage): 810 | |
| 980 | + | Any taxpayer aggrieved because of any order, decision, 811 | |
| 981 | + | determination or disallowance of the Commissioner of Revenue 812 | |
| 982 | + | Services under section 12-418, 12-421 or 12-425 may, [within one 813 | |
| 983 | + | month] not later than thirty days after service upon the taxpayer of 814 | |
| 984 | + | notice of such order, decision, determination or disallowance, take an 815 | |
| 985 | + | appeal therefrom to the superior court for the judicial district of New 816 | |
| 986 | + | Britain, which shall be accompanied by a citation to the Commissioner 817 Substitute Bill No. 7373 | |
| 1270 | 987 | ||
| 1271 | - | levy the estate tax upon all real property situated in this state and | |
| 1272 | - | tangible personal property having an actual situs in this state. | |
| 1273 | - | (B) For real property and tangible personal property owned by a | |
| 1274 | - | pass-through entity, the entity shall be disregarded for estate tax | |
| 1275 | - | purposes and such property shall be treated as personally owned by | |
| 1276 | - | the decedent in proportion to the nonresident decedent's constructive | |
| 1277 | - | ownership in the pass-through entity if (i) the entity does not carry on | |
| 1278 | - | a business for the purpose of profit and gain, (ii) the ownership of the | |
| 1279 | - | property by the entity was not for a valid business purpose, or (iii) the | |
| 1280 | - | property was acquired by other than a bona fide sale for full and | |
| 1281 | - | adequate consideration and the decedent retained any power with | |
| 1282 | - | respect to or interest in the property that would bring the real property | |
| 1283 | - | situated in this state or the tangible personal property having an actual | |
| 1284 | - | situs in the state within the decedent's federal gross estate. Nothing in | |
| 1285 | - | this subparagraph shall be deemed to impose a lien in favor of the | |
| 1286 | - | state of Connecticut under subsection (d) of section 12-398 or section | |
| 1287 | - | 45a-107b against any real property included in the nonresident | |
| 1288 | - | decedent's estate under this subparagraph to any greater extent than if | |
| 1289 | - | the nonresident decedent was a resident decedent owning an interest | |
| 1290 | - | in a pass-through entity owning real property located in this state. For | |
| 1291 | - | purposes of this subparagraph, "pass-through entity" means a | |
| 1292 | - | partnership or an S corporation, as those terms are defined in section | |
| 1293 | - | 12-699, as amended by this act, or a single member limited liability | |
| 1294 | - | company that is disregarded for federal income tax purposes. | |
| 1295 | - | (C) The state is permitted to calculate the estate tax and levy said tax | |
| 1296 | - | to the fullest extent permitted by the Constitution of the United States. | |
| 1297 | - | Sec. 32. (Effective from passage) Notwithstanding the provisions of | |
| 1298 | - | section 12-3a of the general statutes, as amended by this act, the | |
| 1299 | - | Commissioner of Revenue Services shall waive penalty, interest and | |
| 1300 | - | any other addition to tax caused by the late payment of any tax | |
| 1301 | - | payment required under chapter 228z or 229 of the general statutes for Substitute House Bill No. 7373 | |
| 1302 | 988 | ||
| 1303 | - | Public Act No. 19-186 40 of 41 | |
| 989 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 990 | + | R01-HB.docx } | |
| 991 | + | 27 of 38 | |
| 1304 | 992 | ||
| 1305 | - | the 2018 taxable year that was increased or created as a result of the | |
| 1306 | - | enactment of said chapter 228z, provided such tax payment is made | |
| 1307 | - | within one year of its due date. | |
| 1308 | - | Sec. 33. Section 12-408f of the general statutes is repealed and the | |
| 1309 | - | following is substituted in lieu thereof (Effective from passage): | |
| 1310 | - | (a) As used in this section: | |
| 1311 | - | (1) "Referral" or "refer" means the transfer by a referrer of a potential | |
| 1312 | - | purchaser to a seller who advertises or lists tangible personal property | |
| 1313 | - | for sale on or in the referrer's medium; and | |
| 1314 | - | (2) "Referrer" means any person who (A) contracts or otherwise | |
| 1315 | - | agrees with a seller to list or advertise for sale one or more items of | |
| 1316 | - | tangible personal property by any means, including an Internet web | |
| 1317 | - | site and a catalog, provided such listing or advertisement includes the | |
| 1318 | - | seller's shipping terms or a statement of whether the seller collects | |
| 1319 | - | sales tax, (B) offers a comparison of similar products offered by | |
| 1320 | - | multiple sellers, (C) receives commissions, fees or other consideration | |
| 1321 | - | in excess of one hundred twenty-five thousand dollars during the prior | |
| 1322 | - | twelve-month period from a seller or sellers for such listings or | |
| 1323 | - | advertisements, (D) refers, via telephone, Internet web site link or | |
| 1324 | - | other means, a potential customer to a seller or an affiliated person of a | |
| 1325 | - | seller, as described in subparagraph (C) of subdivision (15) of | |
| 1326 | - | subsection (a) of section 12-407, and (E) does not collect payments from | |
| 1327 | - | the customer for the seller. For purposes of this subdivision, "shipping | |
| 1328 | - | terms" does not mean a seller's mere mention of general shipping costs | |
| 1329 | - | in the seller's own listing or advertisement. | |
| 1330 | - | (b) Each referrer shall, to the extent not prohibited by the | |
| 1331 | - | Constitution of the United States: | |
| 1332 | - | (1) Post a conspicuous notice on or in such referrer's medium that | |
| 1333 | - | informs consumers (A) that sales or use tax is due from Connecticut Substitute House Bill No. 7373 | |
| 993 | + | of Revenue Services to appear before said court. Such citation shall be 818 | |
| 994 | + | signed by the same authority, and such appeal shall be returnable at 819 | |
| 995 | + | the same time and served and returned in the same manner, as is 820 | |
| 996 | + | required in case of a summons in a civil action. The authority issuing 821 | |
| 997 | + | the citation shall take from the appellant a bond or recognizance to the 822 | |
| 998 | + | state of Connecticut, with surety to prosecute the appeal to effect and 823 | |
| 999 | + | to comply with the orders and decrees of the court in the premises. 824 | |
| 1000 | + | Such appeals shall be preferred cases, to be heard, unless cause 825 | |
| 1001 | + | appears to the contrary, at the first session, by the court or by a 826 | |
| 1002 | + | committee appointed by it. Said court may grant such relief as may be 827 | |
| 1003 | + | equitable and, if such tax has been paid prior to the granting of such 828 | |
| 1004 | + | relief, may order the Treasurer to pay the amount of such relief, with 829 | |
| 1005 | + | interest at the rate of two-thirds of one per cent per month or fraction 830 | |
| 1006 | + | thereof, to the aggrieved taxpayer. If the appeal has been taken 831 | |
| 1007 | + | without probable cause, the court may tax double or triple costs, as the 832 | |
| 1008 | + | case demands; and, upon all such appeals which are denied, costs may 833 | |
| 1009 | + | be taxed against the appellant at the discretion of the court, but no 834 | |
| 1010 | + | costs shall be taxed against the state. 835 | |
| 1011 | + | Sec. 19. Section 12-448 of the general statutes is repealed and the 836 | |
| 1012 | + | following is substituted in lieu thereof (Effective from passage): 837 | |
| 1013 | + | Any taxpayer aggrieved because of any decision, order, 838 | |
| 1014 | + | determination or disallowance of the Commissioner of Revenue 839 | |
| 1015 | + | Services under the provisions of this chapter may, [within one month] 840 | |
| 1016 | + | not later than thirty days after service upon such taxpayer of notice of 841 | |
| 1017 | + | such decision, order, determination or disallowance, take an appeal 842 | |
| 1018 | + | therefrom to the superior court for the judicial district of New Britain, 843 | |
| 1019 | + | which appeal shall be accompanied by a citation to the Commissioner 844 | |
| 1020 | + | of Revenue Services to appear before said court. Such citation shall be 845 | |
| 1021 | + | signed by the same authority, and such appeal shall be returnable at 846 | |
| 1022 | + | the same time and served and returned in the same manner, as is 847 | |
| 1023 | + | required in case of a summons in a civil action. The authority issuing 848 | |
| 1024 | + | the citation shall take from the appellant a bond or recognizance to the 849 | |
| 1025 | + | state of Connecticut, with surety to prosecute the appeal to effect and 850 Substitute Bill No. 7373 | |
| 1334 | 1026 | ||
| 1335 | - | Public Act No. 19-186 41 of 41 | |
| 1336 | 1027 | ||
| 1337 | - | purchasers on certain purchases, (B) that the seller might not collect | |
| 1338 | - | and remit sales tax on a purchase, (C) that Connecticut requires | |
| 1339 | - | Connecticut purchasers to file a use tax return if sales tax is not | |
| 1340 | - | imposed at the time of the sale by the seller, (D) of the instructions for | |
| 1341 | - | obtaining additional information from the Department of Revenue | |
| 1342 | - | Services regarding the remittance of sales and use taxes on purchases | |
| 1343 | - | made by Connecticut purchasers, and (E) that such notice is being | |
| 1344 | - | provided pursuant to this section; | |
| 1345 | - | (2) Provide, not later than [July 1, 2019] January 1, 2020, a quarterly | |
| 1346 | - | notice to each seller to whom such referrer transferred during the | |
| 1347 | - | previous calendar year a potential purchaser located in this state that | |
| 1348 | - | contains (A) a statement that Connecticut imposes a sales or use tax on | |
| 1349 | - | sales made to Connecticut purchasers, (B) a statement that a seller | |
| 1350 | - | making sales to Connecticut purchasers must collect and remit sales | |
| 1351 | - | and use taxes to the Department of Revenue Services, and (C) | |
| 1352 | - | instructions for obtaining additional information regarding the | |
| 1353 | - | Connecticut sales and use taxes from said department. | |
| 1354 | - | (c) Not later than January 31, [2020] 2021, and annually thereafter, | |
| 1355 | - | each referrer shall submit a report electronically, in a form and manner | |
| 1356 | - | prescribed by the Commissioner of Revenue Services, to the | |
| 1357 | - | commissioner that contains (1) the name and address of each seller | |
| 1358 | - | who received a notice pursuant to subsection (b) of this section in the | |
| 1359 | - | calendar year immediately preceding, and (2) the name and address of | |
| 1360 | - | each seller for which the referrer knows that such seller (A) listed or | |
| 1361 | - | advertised such seller's tangible personal property on or in such | |
| 1362 | - | referrer's medium, and (B) collected and remitted Connecticut sales | |
| 1363 | - | and use taxes. | |
| 1364 | - | Sec. 34. Sections 12-33 and 12-390a to 12-390e, inclusive, of the | |
| 1365 | - | general statutes are repealed. (Effective from passage) | |
| 1028 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1029 | + | R01-HB.docx } | |
| 1030 | + | 28 of 38 | |
| 1031 | + | ||
| 1032 | + | to comply with the orders and decrees of the court in the premises. 851 | |
| 1033 | + | Such appeals shall be preferred cases, to be heard, unless cause 852 | |
| 1034 | + | appears to the contrary, at the first session, by the court or by a 853 | |
| 1035 | + | committee appointed by the court. Said court may grant such relief as 854 | |
| 1036 | + | may be equitable, and, if such tax has been paid prior to the granting 855 | |
| 1037 | + | of such relief, may order the Treasurer to pay the amount of such 856 | |
| 1038 | + | relief, with interest at the rate of two-thirds of one per cent per month 857 | |
| 1039 | + | or fraction thereof, to the aggrieved taxpayer. If the appeal has been 858 | |
| 1040 | + | taken without probable cause, the court may tax double or triple costs, 859 | |
| 1041 | + | as the case demands; and, upon all such appeals which are denied, 860 | |
| 1042 | + | costs may be taxed against the appellant at the discretion of the court, 861 | |
| 1043 | + | but no costs shall be taxed against the state. 862 | |
| 1044 | + | Sec. 20. Section 12-463 of the general statutes is repealed and the 863 | |
| 1045 | + | following is substituted in lieu thereof (Effective from passage): 864 | |
| 1046 | + | Any distributor aggrieved because of any order, decision, 865 | |
| 1047 | + | determination or disallowance of the commissioner made under this 866 | |
| 1048 | + | chapter may, [within one month] not later than thirty days after service 867 | |
| 1049 | + | of notice of such order, decision, determination or disallowance, take 868 | |
| 1050 | + | an appeal therefrom to the superior court for the judicial district of 869 | |
| 1051 | + | New Britain, which shall be accompanied by a citation to the 870 | |
| 1052 | + | Commissioner of Revenue Services to appear before said court. Such 871 | |
| 1053 | + | citation shall be signed by the same authority, and such appeal shall be 872 | |
| 1054 | + | returnable at the same time and served and returned in the same 873 | |
| 1055 | + | manner, as is required in case of a summons in a civil action. The 874 | |
| 1056 | + | authority issuing the citation shall take from the appellant a bond or 875 | |
| 1057 | + | recognizance to the state of Connecticut, with surety, to prosecute the 876 | |
| 1058 | + | appeal to effect and to comply with the orders and decrees of the court 877 | |
| 1059 | + | in the premises. Such appeals shall be preferred cases, to be heard, 878 | |
| 1060 | + | unless cause appears to the contrary, at the first session, by the court or 879 | |
| 1061 | + | by a committee appointed by it. Said court may grant such relief as 880 | |
| 1062 | + | may be equitable and, if such tax has been paid prior to the granting of 881 | |
| 1063 | + | such relief, may order the Treasurer to pay the amount of such relief, 882 | |
| 1064 | + | with interest at the rate of two-thirds of one per cent per month or 883 Substitute Bill No. 7373 | |
| 1065 | + | ||
| 1066 | + | ||
| 1067 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1068 | + | R01-HB.docx } | |
| 1069 | + | 29 of 38 | |
| 1070 | + | ||
| 1071 | + | fraction thereof to the aggrieved distributor. If the appeal has been 884 | |
| 1072 | + | taken without probable cause, the court may tax double or triple costs, 885 | |
| 1073 | + | as the case demands; and, upon all such appeals which may be denied, 886 | |
| 1074 | + | costs may be taxed against the appellant at the discretion of the court, 887 | |
| 1075 | + | but no costs shall be taxed against the state. 888 | |
| 1076 | + | Sec. 21. Section 12-489 of the general statutes is repealed and the 889 | |
| 1077 | + | following is substituted in lieu thereof (Effective from passage): 890 | |
| 1078 | + | (a) Any motor carrier aggrieved by any act of the commissioner or 891 | |
| 1079 | + | [his] the commissioner's authorized agent under this chapter may 892 | |
| 1080 | + | apply to the commissioner, in writing, [within] not later than sixty 893 | |
| 1081 | + | days after notification of any such act of the commissioner is delivered 894 | |
| 1082 | + | or mailed to [it] the motor carrier, for a hearing and a correction of the 895 | |
| 1083 | + | amount of any tax, penalty or interest, setting forth reasons why such 896 | |
| 1084 | + | hearing should be granted and the amount by which such tax, penalty 897 | |
| 1085 | + | or interest should be reduced. The commissioner shall promptly 898 | |
| 1086 | + | consider each such application and may grant or deny the hearing 899 | |
| 1087 | + | requested. If the hearing is denied, the applicant shall be notified 900 | |
| 1088 | + | forthwith. If it is granted, the commissioner shall notify the applicant 901 | |
| 1089 | + | of the time and place fixed for such hearing. After such hearing the 902 | |
| 1090 | + | commissioner may make such order in the premises as appears to 903 | |
| 1091 | + | [him] the commissioner just and lawful and shall furnish a copy of 904 | |
| 1092 | + | such order to the applicant. The commissioner may, by notice in 905 | |
| 1093 | + | writing, at any time within three years after the date when any return 906 | |
| 1094 | + | of any taxpayer has been due, order a hearing on [his] the 907 | |
| 1095 | + | commissioner's own initiative and require the taxpayer or any 908 | |
| 1096 | + | individual whom [he] the commissioner believes to be in possession of 909 | |
| 1097 | + | relevant information concerning the taxpayer to appear before [him or 910 | |
| 1098 | + | his] the commissioner or the commissioner's authorized agent with 911 | |
| 1099 | + | any specified books of account, papers or other documents, for 912 | |
| 1100 | + | examination under oath. 913 | |
| 1101 | + | (b) Any motor carrier aggrieved because of any order, decision, 914 | |
| 1102 | + | determination or disallowance of the commissioner made under this 915 | |
| 1103 | + | chapter may, [within one month] not later than thirty days after service 916 Substitute Bill No. 7373 | |
| 1104 | + | ||
| 1105 | + | ||
| 1106 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1107 | + | R01-HB.docx } | |
| 1108 | + | 30 of 38 | |
| 1109 | + | ||
| 1110 | + | of notice of such order, decision, determination or disallowance, take 917 | |
| 1111 | + | an appeal therefrom to the superior court for the judicial district of 918 | |
| 1112 | + | New Britain, which shall be accompanied by a citation to the 919 | |
| 1113 | + | Commissioner of Revenue Services to appear before said court. Such 920 | |
| 1114 | + | citation shall be signed by the same authority, and such appeal shall be 921 | |
| 1115 | + | returnable at the same time and served and returned in the same 922 | |
| 1116 | + | manner, as is required in case of a summons in a civil action. The 923 | |
| 1117 | + | authority issuing the citation shall take from the appellant a bond or 924 | |
| 1118 | + | recognizance to the state of Connecticut, with surety, to prosecute the 925 | |
| 1119 | + | appeal to effect and to comply with the orders and decrees of the court 926 | |
| 1120 | + | in the premises. Such appeals shall be preferred cases, to be heard, 927 | |
| 1121 | + | unless cause appears to the contrary, at the first session, by the court or 928 | |
| 1122 | + | by a committee appointed by it. Said court may grant such relief as 929 | |
| 1123 | + | may be equitable and, if any tax or fee has been paid prior to the 930 | |
| 1124 | + | granting of such relief, may order the Treasurer to pay the amount of 931 | |
| 1125 | + | such relief, with interest at the rate of two-thirds of one per cent per 932 | |
| 1126 | + | month or fraction thereof to the aggrieved motor carrier. If the appeal 933 | |
| 1127 | + | has been taken without probable cause, the court may tax double or 934 | |
| 1128 | + | triple costs, as the case demands; and, upon all such appeals which are 935 | |
| 1129 | + | denied, costs may be taxed against the appellant at the discretion of the 936 | |
| 1130 | + | court, but no costs shall be taxed against the state. 937 | |
| 1131 | + | Sec. 22. Section 12-554 of the general statutes is repealed and the 938 | |
| 1132 | + | following is substituted in lieu thereof (Effective from passage): 939 | |
| 1133 | + | Any taxpayer aggrieved because of any order, decision, 940 | |
| 1134 | + | determination or disallowance of the Commissioner of Revenue 941 | |
| 1135 | + | Services under the provisions of this chapter may, [within one month] 942 | |
| 1136 | + | not later than thirty days after service upon the taxpayer of notice of 943 | |
| 1137 | + | such order, decision, determination or disallowance, take an appeal 944 | |
| 1138 | + | therefrom to the superior court for the judicial district of New Britain, 945 | |
| 1139 | + | which shall be accompanied by a citation to the Commissioner of 946 | |
| 1140 | + | Revenue Services to appear before said court. Such citation shall be 947 | |
| 1141 | + | signed by the same authority, and such appeal shall be returnable at 948 | |
| 1142 | + | the same time and served and returned in the same manner, as is 949 Substitute Bill No. 7373 | |
| 1143 | + | ||
| 1144 | + | ||
| 1145 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1146 | + | R01-HB.docx } | |
| 1147 | + | 31 of 38 | |
| 1148 | + | ||
| 1149 | + | required in case of summons in a civil action. The authority issuing the 950 | |
| 1150 | + | citation shall take from the appellant a bond or recognizance to the 951 | |
| 1151 | + | state of Connecticut, with surety to prosecute the appeal to effect and 952 | |
| 1152 | + | to comply with the orders and decrees of the court in the premises. 953 | |
| 1153 | + | Such appeals shall be preferred cases to be heard, unless cause appears 954 | |
| 1154 | + | to the contrary, at the first session by the court or by a committee 955 | |
| 1155 | + | appointed by it. Said court may grant such relief as may be equitable 956 | |
| 1156 | + | and, if such tax has been paid prior to the granting of such relief, may 957 | |
| 1157 | + | order the Treasurer to pay the amount of such relief, with interest at 958 | |
| 1158 | + | the rate of two-thirds of one per cent per month or fraction thereof, to 959 | |
| 1159 | + | the aggrieved taxpayer. If the appeal has been taken without probable 960 | |
| 1160 | + | cause, the court may tax double or triple costs, as the case demands; 961 | |
| 1161 | + | and, upon all such appeals which may be denied, costs may be taxed 962 | |
| 1162 | + | against the appellant at the discretion of the court, but no costs shall be 963 | |
| 1163 | + | taxed against the state. 964 | |
| 1164 | + | Sec. 23. Subsection (d) of section 12-586f of the general statutes is 965 | |
| 1165 | + | repealed and the following is substituted in lieu thereof (Effective from 966 | |
| 1166 | + | passage): 967 | |
| 1167 | + | (d) If the tribe is aggrieved due to any assessment levied pursuant to 968 | |
| 1168 | + | such compact and this section or by any failure to adjust an excess 969 | |
| 1169 | + | assessment in accordance with the provisions of the compact and this 970 | |
| 1170 | + | section, it may, [within one month from] not later than thirty days after 971 | |
| 1171 | + | the time provided for the payment of such assessment, appeal 972 | |
| 1172 | + | therefrom in accordance with the terms of the compact, to the superior 973 | |
| 1173 | + | court for the judicial district of Hartford, which appeal shall be 974 | |
| 1174 | + | accompanied by a citation to the Commissioner of Consumer 975 | |
| 1175 | + | Protection to appear before said court. Such citation shall be signed by 976 | |
| 1176 | + | the same authority, and such appeal shall be returnable at the same 977 | |
| 1177 | + | time and served and returned in the same manner as is required in 978 | |
| 1178 | + | case of a summons in a civil action. Proceedings in such matter shall be 979 | |
| 1179 | + | conducted in the same manner as provided for in section 38a-52. 980 | |
| 1180 | + | Sec. 24. Subsection (d) of section 12-586g of the general statutes is 981 | |
| 1181 | + | repealed and the following is substituted in lieu thereof (Effective from 982 Substitute Bill No. 7373 | |
| 1182 | + | ||
| 1183 | + | ||
| 1184 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1185 | + | R01-HB.docx } | |
| 1186 | + | 32 of 38 | |
| 1187 | + | ||
| 1188 | + | passage): 983 | |
| 1189 | + | (d) If the tribe is aggrieved due to any assessment levied pursuant to 984 | |
| 1190 | + | such compact and this section or by any failure to adjust an excess 985 | |
| 1191 | + | assessment in accordance with the provisions of the compact and this 986 | |
| 1192 | + | section, it may, [within one month from] not later than thirty days after 987 | |
| 1193 | + | the time provided for the payment of such assessment, appeal 988 | |
| 1194 | + | therefrom in accordance with the terms of the compact, to the superior 989 | |
| 1195 | + | court for the judicial district of New Britain, which appeal shall be 990 | |
| 1196 | + | accompanied by a citation to the Commissioner of Consumer 991 | |
| 1197 | + | Protection to appear before said court. Such citation shall be signed by 992 | |
| 1198 | + | the same authority, and such appeal shall be returnable at the same 993 | |
| 1199 | + | time and served and returned in the same manner as is required in 994 | |
| 1200 | + | case of a summons in a civil action. Proceedings in such matter shall be 995 | |
| 1201 | + | conducted in the same manner as provided for in section 38a-52. 996 | |
| 1202 | + | Sec. 25. Section 12-597 of the general statutes is repealed and the 997 | |
| 1203 | + | following is substituted in lieu thereof (Effective from passage): 998 | |
| 1204 | + | Any taxpayer aggrieved because of any order, decision, 999 | |
| 1205 | + | determination or disallowance of the Commissioner of Revenue 1000 | |
| 1206 | + | Services made in relation to the tax imposed under section 12-587 may, 1001 | |
| 1207 | + | [within one month] not later than thirty days after service upon the 1002 | |
| 1208 | + | taxpayer of notice of such order, decision, determination or 1003 | |
| 1209 | + | disallowance, take an appeal therefrom to the superior court for the 1004 | |
| 1210 | + | judicial district of New Britain, which shall be accompanied by a 1005 | |
| 1211 | + | citation to said commissioner to appear before said court. Such citation 1006 | |
| 1212 | + | shall be signed by the same authority and such appeal shall be 1007 | |
| 1213 | + | returnable at the same time and served and returned in the same 1008 | |
| 1214 | + | manner as is required in case of a summons in a civil action. The 1009 | |
| 1215 | + | authority issuing the citation shall take from the appellant a bond or 1010 | |
| 1216 | + | recognizance to the state of Connecticut with surety to prosecute the 1011 | |
| 1217 | + | appeal to effect and to comply with the orders and decrees of the court 1012 | |
| 1218 | + | in the premises. Such appeals shall be preferred cases, to be heard, 1013 | |
| 1219 | + | unless cause appears to the contrary, at the first session, by the court or 1014 | |
| 1220 | + | by a committee appointed by it. If the appeal has been taken without 1015 Substitute Bill No. 7373 | |
| 1221 | + | ||
| 1222 | + | ||
| 1223 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1224 | + | R01-HB.docx } | |
| 1225 | + | 33 of 38 | |
| 1226 | + | ||
| 1227 | + | probable cause, the court may tax double or triple costs, as the case 1016 | |
| 1228 | + | demands and upon all such appeals which may be denied, costs may 1017 | |
| 1229 | + | be taxed against the appellant at the discretion of the court, but no 1018 | |
| 1230 | + | costs shall be taxed against the state. 1019 | |
| 1231 | + | Sec. 26. Section 12-638i of the general statutes is repealed and the 1020 | |
| 1232 | + | following is substituted in lieu thereof (Effective from passage): 1021 | |
| 1233 | + | (a) Any taxpayer, aggrieved by the action of the commissioner or 1022 | |
| 1234 | + | [his] the commissioner's authorized agent in fixing the amount of any 1023 | |
| 1235 | + | tax, penalty or interest provided for by this chapter may apply to the 1024 | |
| 1236 | + | commissioner, in writing, [within] not later than sixty days after notice 1025 | |
| 1237 | + | of such action is delivered or mailed to [him] the taxpayer, for a 1026 | |
| 1238 | + | hearing and a correction of the amount of the tax, penalty or interest so 1027 | |
| 1239 | + | fixed, setting forth the reasons why such hearing should be granted 1028 | |
| 1240 | + | and the amount of the tax, penalty or interest should be reduced. The 1029 | |
| 1241 | + | commissioner shall promptly consider each such application and may 1030 | |
| 1242 | + | grant or deny the hearing requested. If the hearing is denied, the 1031 | |
| 1243 | + | applicant shall be notified thereof forthwith. If it is granted, the 1032 | |
| 1244 | + | commissioner shall notify the applicant of the time and place fixed for 1033 | |
| 1245 | + | such hearing. After such hearing the commissioner may make such 1034 | |
| 1246 | + | order in the premises as appears to [him] the commissioner just and 1035 | |
| 1247 | + | lawful and shall furnish a copy of such order to the applicant. The 1036 | |
| 1248 | + | commissioner may, by notice in writing, at any time within three years 1037 | |
| 1249 | + | after the date when any return of any taxpayer has been due, order a 1038 | |
| 1250 | + | hearing on [his] the commissioner's own initiative and require the 1039 | |
| 1251 | + | taxpayer or any other individual whom [he] the commissioner believes 1040 | |
| 1252 | + | to be in possession of relevant information concerning the taxpayer to 1041 | |
| 1253 | + | appear before [him or his] the commissioner or the commissioner's 1042 | |
| 1254 | + | authorized agent with any specified books of account, papers or other 1043 | |
| 1255 | + | documents, for examination under oath. 1044 | |
| 1256 | + | (b) Any taxpayer aggrieved because of any order, decision, 1045 | |
| 1257 | + | determination or disallowance of the Commissioner of Revenue 1046 | |
| 1258 | + | Services under the provisions of this chapter may, [within one month] 1047 | |
| 1259 | + | not later than thirty days after service upon the taxpayer of notice of 1048 Substitute Bill No. 7373 | |
| 1260 | + | ||
| 1261 | + | ||
| 1262 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1263 | + | R01-HB.docx } | |
| 1264 | + | 34 of 38 | |
| 1265 | + | ||
| 1266 | + | such order, decision, determination or disallowance, take an appeal 1049 | |
| 1267 | + | therefrom to the superior court for the judicial district of New Britain, 1050 | |
| 1268 | + | which shall be accompanied by a citation to the Commissioner of 1051 | |
| 1269 | + | Revenue Services to appear before said court. Such citation shall be 1052 | |
| 1270 | + | signed by the same authority and such appeal shall be returnable at 1053 | |
| 1271 | + | the same time and served and returned in the same manner, as is 1054 | |
| 1272 | + | required in case of summons in a civil action. The authority issuing the 1055 | |
| 1273 | + | citation shall take from the appellant a bond or recognizance to the 1056 | |
| 1274 | + | state of Connecticut with surety to prosecute the appeal to effect and to 1057 | |
| 1275 | + | comply with the orders and decrees of the court in the premises. Such 1058 | |
| 1276 | + | appeals shall be preferred cases to be heard, unless cause appears to 1059 | |
| 1277 | + | the contrary, at the first session by the court or by a committee 1060 | |
| 1278 | + | appointed by it. Said court may grant such relief as may be equitable 1061 | |
| 1279 | + | and, if such tax has been paid prior to the granting of such relief, may 1062 | |
| 1280 | + | order the Treasurer to pay the amount of such relief, with interest at 1063 | |
| 1281 | + | the rate of two-thirds of one per cent per month or fraction thereof, to 1064 | |
| 1282 | + | the aggrieved taxpayer. If the appeal has been taken without probable 1065 | |
| 1283 | + | cause, the court may tax double or triple costs, as the case demands 1066 | |
| 1284 | + | and, upon all such appeals which may be denied, costs may be taxed 1067 | |
| 1285 | + | against the appellant at the discretion of the court, but no costs shall be 1068 | |
| 1286 | + | taxed against the state. 1069 | |
| 1287 | + | Sec. 27. Section 12-730 of the general statutes is repealed and the 1070 | |
| 1288 | + | following is substituted in lieu thereof (Effective from passage): 1071 | |
| 1289 | + | Notwithstanding the provisions of chapter 54 to the contrary, any 1072 | |
| 1290 | + | taxpayer aggrieved because of any determination or disallowance by 1073 | |
| 1291 | + | the commissioner under section 12-729, 12-729a or 12-732 may, [within 1074 | |
| 1292 | + | one month] not later than thirty days after notice of the commissioner's 1075 | |
| 1293 | + | determination or disallowance is mailed to the taxpayer, take an 1076 | |
| 1294 | + | appeal therefrom to the superior court for the judicial district of New 1077 | |
| 1295 | + | Britain, which shall be accompanied by a citation to the commissioner 1078 | |
| 1296 | + | to appear before said court. Such citation shall be signed by the same 1079 | |
| 1297 | + | authority, and such appeal shall be returnable at the same time and 1080 | |
| 1298 | + | served and returned in the same manner, as is required in case of a 1081 Substitute Bill No. 7373 | |
| 1299 | + | ||
| 1300 | + | ||
| 1301 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1302 | + | R01-HB.docx } | |
| 1303 | + | 35 of 38 | |
| 1304 | + | ||
| 1305 | + | summons in a civil action. The authority issuing the citation shall take 1082 | |
| 1306 | + | from the appellant a bond or recognizance to the state of Connecticut, 1083 | |
| 1307 | + | with surety to prosecute the appeal to effect and to comply with the 1084 | |
| 1308 | + | orders and decrees of the court in the premises. Such appeals shall be 1085 | |
| 1309 | + | preferred cases, to be heard unless cause appears to the contrary, at the 1086 | |
| 1310 | + | first session by the court or by a committee appointed by it. Said court 1087 | |
| 1311 | + | may grant such relief as may be equitable and, if such tax has been 1088 | |
| 1312 | + | paid prior to the granting of such relief, may order the Treasurer to 1089 | |
| 1313 | + | pay the amount of such relief, with interest at the rate of two-thirds of 1090 | |
| 1314 | + | one per cent per month or fraction thereof, to the aggrieved taxpayer. 1091 | |
| 1315 | + | If the appeal has been taken without probable cause, the court may 1092 | |
| 1316 | + | charge double or triple costs, as the case demands, and upon all such 1093 | |
| 1317 | + | appeals which may be denied, costs may be taxed against the appellant 1094 | |
| 1318 | + | at the discretion of the court but no costs shall be taxed against the 1095 | |
| 1319 | + | state. 1096 | |
| 1320 | + | Sec. 28. Section 12-39h of the general statutes is repealed and the 1097 | |
| 1321 | + | following is substituted in lieu thereof (Effective from passage): 1098 | |
| 1322 | + | Notwithstanding any instructions by the payor to the contrary, any 1099 | |
| 1323 | + | partial payment against any tax outstanding shall be applied by the 1100 | |
| 1324 | + | Commissioner of Revenue Services first to any penalties unless a 1101 | |
| 1325 | + | waiver of penalty has been requested and approved in accordance 1102 | |
| 1326 | + | with the general statutes, and (1) for periods ending on or after July 1, 1103 | |
| 1327 | + | 2018, and prior to December 31, 2019, any amount in excess of such 1104 | |
| 1328 | + | penalty shall be applied first to such tax and then to the interest on 1105 | |
| 1329 | + | such tax, and (2) for periods ending on and after December 31, 2019, 1106 | |
| 1330 | + | any amount in excess of such penalty shall be applied first to interest 1107 | |
| 1331 | + | on such tax and then to the tax. 1108 | |
| 1332 | + | Sec. 29. Subsection (b) of section 12-687 of the general statutes is 1109 | |
| 1333 | + | repealed and the following is substituted in lieu thereof (Effective from 1110 | |
| 1334 | + | passage): 1111 | |
| 1335 | + | (b) Where any tax payment is required to be made by electronic 1112 | |
| 1336 | + | funds transfer, such payment shall be treated as a tax payment not 1113 Substitute Bill No. 7373 | |
| 1337 | + | ||
| 1338 | + | ||
| 1339 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1340 | + | R01-HB.docx } | |
| 1341 | + | 36 of 38 | |
| 1342 | + | ||
| 1343 | + | made in a timely manner if the electronic funds transfer for the amount 1114 | |
| 1344 | + | of the tax payment is not initiated on or before the due date thereof. 1115 | |
| 1345 | + | [Any] (1) For periods ending prior to December 31, 2019, any tax 1116 | |
| 1346 | + | payment treated under this subsection as a tax payment not made in a 1117 | |
| 1347 | + | timely manner shall be subject to interest in accordance with the 1118 | |
| 1348 | + | applicable provisions of the general statutes, and a penalty that shall 1119 | |
| 1349 | + | be equal to two per cent of the tax payment required to be made by 1120 | |
| 1350 | + | electronic funds transfer, if such failure to pay by electronic funds 1121 | |
| 1351 | + | transfer is for not more than five days, five per cent of the tax payment 1122 | |
| 1352 | + | required to be made by electronic funds transfer, if such failure to pay 1123 | |
| 1353 | + | by electronic funds transfer is for more than five days but not more 1124 | |
| 1354 | + | than fifteen days, and ten per cent of the tax payment required to be 1125 | |
| 1355 | + | made by electronic funds transfer, if such failure to pay by electronic 1126 | |
| 1356 | + | funds transfer is for more than fifteen days; and (2) for periods ending 1127 | |
| 1357 | + | on and after December 31, 2019, any tax payment treated under this 1128 | |
| 1358 | + | subsection as a tax payment not made in a timely manner shall be 1129 | |
| 1359 | + | subject to interest and penalty in accordance with the applicable 1130 | |
| 1360 | + | provisions of the general statutes. 1131 | |
| 1361 | + | Sec. 30. (NEW) (Effective July 1, 2019, and applicable to refund claims 1132 | |
| 1362 | + | received on or after July 1, 2019) Notwithstanding any other provision of 1133 | |
| 1363 | + | law, no refund shall be made to a person of tax collected from a 1134 | |
| 1364 | + | customer of such person until the person has established to the 1135 | |
| 1365 | + | satisfaction of the Commissioner of Revenue Services that the amount 1136 | |
| 1366 | + | of tax for which the refund is being claimed has been or will be repaid 1137 | |
| 1367 | + | to the customer. 1138 | |
| 1368 | + | Sec. 31. Subdivision (2) of subsection (e) of section 12-391 of the 1139 | |
| 1369 | + | general statutes is repealed and the following is substituted in lieu 1140 | |
| 1370 | + | thereof (Effective from passage): 1141 | |
| 1371 | + | (2) (A) For a nonresident estate, the state shall have the power to 1142 | |
| 1372 | + | levy the estate tax upon all real property situated in this state and 1143 | |
| 1373 | + | tangible personal property having an actual situs in this state. 1144 | |
| 1374 | + | (B) For real property and tangible personal property owned by a 1145 Substitute Bill No. 7373 | |
| 1375 | + | ||
| 1376 | + | ||
| 1377 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1378 | + | R01-HB.docx } | |
| 1379 | + | 37 of 38 | |
| 1380 | + | ||
| 1381 | + | pass-through entity, the entity shall be disregarded for estate tax 1146 | |
| 1382 | + | purposes and such property shall be treated as personally owned by 1147 | |
| 1383 | + | the decedent if (i) the entity does not actively carry on a business for 1148 | |
| 1384 | + | the purpose of profit and gain, (ii) the ownership of the property by 1149 | |
| 1385 | + | the entity was not for a valid business purpose, or (iii) the property 1150 | |
| 1386 | + | was acquired by other than a bona fide sale for full and adequate 1151 | |
| 1387 | + | consideration and the decedent retained a power with respect to or 1152 | |
| 1388 | + | interest in the property that would bring the real property situated in 1153 | |
| 1389 | + | this state or the tangible personal property having an actual situs in the 1154 | |
| 1390 | + | state within the decedent's federal gross estate. For purposes of this 1155 | |
| 1391 | + | subparagraph, "pass-through entity" means a partnership or an S 1156 | |
| 1392 | + | corporation, as those terms are defined in section 12-699, as amended 1157 | |
| 1393 | + | by this act, or a single member limited liability company that is 1158 | |
| 1394 | + | disregarded for federal income tax purposes. 1159 | |
| 1395 | + | (C) The state is permitted to calculate the estate tax and levy said tax 1160 | |
| 1396 | + | to the fullest extent permitted by the Constitution of the United States. 1161 | |
| 1397 | + | Sec. 32. Sections 12-33 and 12-390a to 12-390e, inclusive, of the 1162 | |
| 1398 | + | general statutes are repealed. (Effective from passage) 1163 | |
| 1399 | + | This act shall take effect as follows and shall amend the following | |
| 1400 | + | sections: | |
| 1401 | + | ||
| 1402 | + | Section 1 July 1, 2019, and | |
| 1403 | + | applicable to taxable years | |
| 1404 | + | commencing on or after | |
| 1405 | + | January 1, 2019 | |
| 1406 | + | 12-699 | |
| 1407 | + | Sec. 2 July 1, 2019, and | |
| 1408 | + | applicable to taxable years | |
| 1409 | + | commencing on or after | |
| 1410 | + | January 1, 2019 | |
| 1411 | + | 12-699a(b)(1) | |
| 1412 | + | Sec. 3 from passage 3-20j(a)(8) | |
| 1413 | + | Sec. 4 October 1, 2019 12-35(b)(2) | |
| 1414 | + | Sec. 5 from passage and | |
| 1415 | + | applicable to claims for | |
| 1416 | + | credit received on or after | |
| 1417 | + | such date | |
| 1418 | + | 12-408(2)(B) Substitute Bill No. 7373 | |
| 1419 | + | ||
| 1420 | + | ||
| 1421 | + | LCO {\\PRDFS1\HCOUSERS\BARRYJN\WS\2019HB-07373- | |
| 1422 | + | R01-HB.docx } | |
| 1423 | + | 38 of 38 | |
| 1424 | + | ||
| 1425 | + | Sec. 6 July 1, 2019 12-435 | |
| 1426 | + | Sec. 7 from passage 12-790a | |
| 1427 | + | Sec. 8 from passage 13b-121 | |
| 1428 | + | Sec. 9 from passage and | |
| 1429 | + | applicable to income years | |
| 1430 | + | commencing on or after | |
| 1431 | + | such date | |
| 1432 | + | 32-9t(b) | |
| 1433 | + | Sec. 10 from passage 12-3a | |
| 1434 | + | Sec. 11 from passage 12-30 | |
| 1435 | + | Sec. 12 from passage 12-208 | |
| 1436 | + | Sec. 13 from passage 12-237 | |
| 1437 | + | Sec. 14 from passage 12-263v(b) | |
| 1438 | + | Sec. 15 from passage 12-268l | |
| 1439 | + | Sec. 16 from passage 12-312 | |
| 1440 | + | Sec. 17 from passage 12-330m | |
| 1441 | + | Sec. 18 from passage 12-422 | |
| 1442 | + | Sec. 19 from passage 12-448 | |
| 1443 | + | Sec. 20 from passage 12-463 | |
| 1444 | + | Sec. 21 from passage 12-489 | |
| 1445 | + | Sec. 22 from passage 12-554 | |
| 1446 | + | Sec. 23 from passage 12-586f(d) | |
| 1447 | + | Sec. 24 from passage 12-586g(d) | |
| 1448 | + | Sec. 25 from passage 12-597 | |
| 1449 | + | Sec. 26 from passage 12-638i | |
| 1450 | + | Sec. 27 from passage 12-730 | |
| 1451 | + | Sec. 28 from passage 12-39h | |
| 1452 | + | Sec. 29 from passage 12-687(b) | |
| 1453 | + | Sec. 30 July 1, 2019, and | |
| 1454 | + | applicable to refund claims | |
| 1455 | + | received on or after July 1, | |
| 1456 | + | 2019 | |
| 1457 | + | New section | |
| 1458 | + | Sec. 31 from passage 12-391(e)(2) | |
| 1459 | + | Sec. 32 from passage Repealer section | |
| 1460 | + | ||
| 1461 | + | FIN Joint Favorable Subst. | |
| 1366 | 1462 |