LCO No. 200 1 of 1
General Assembly Proposed Bill No. 5002
January Session, 2021
LCO No. 200
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
REP. ZUPKUS, 89th Dist.
AN ACT CONCERNING A GRACE PERIOD FOR TAXPAYERS TO
CORRECT PAYMENT PROCESSING PROBLEMS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That title 12 of the general statutes be amended to establish a four-1
day grace period, during which no penalty shall be incurred, for any 2
taxpayer for whom there was a problem processing the payment for any 3
tax owed, provided such taxpayer (1) filed such taxpayer's return 4
electronically and paid any tax owed electronically, on or before the due 5
date of such tax return and payment, and (2) corrects such problem 6
within the grace period. 7
Statement of Purpose:
To establish a grace period for taxpayers to address a payment
processing problem for taxes owed without incurring a penalty.