Connecticut 2022 Regular Session

Connecticut House Bill HB05472 Compare Versions

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7		-	General Assembly Substitute Bill No. 5472
8		-	February Session, 2022
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	5	+	LCO No. 2517 1 of 43
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14		-	AN ACT CONCERNING SEXUAL ASSAULT AND THE ABSENCE OF
15		-	CONSENT.
	7	+	General Assembly Raised Bill No. 5472
	8	+	February Session, 2022
	9	+	LCO No. 2517
	10	+
	11	+
	12	+	Referred to Committee on FINANCE, REVENUE AND
	13	+	BONDING
	14	+
	15	+
	16	+	Introduced by:
	17	+	(FIN)
	18	+
	19	+
	20	+
	21	+
	22	+	AN ACT CONCERNING THE DEPARTMENT OF REVENUE SERVICES'
	23	+	RECOMMENDATIONS FOR TAX ADMINISTRATION AND REVISIONS
	24	+	TO THE TAX AND RELATED STATUTES.
16	25		Be it enacted by the Senate and House of Representatives in General
17	26		Assembly convened:
18	27
19		-	Section 1. Section 53a-65 of the general statutes is repealed and the 1
20		-	following is substituted in lieu thereof (Effective October 1, 2022): 2
21		-	As used in this part, the following terms have the following 3
22		-	meanings: 4
23		-	(1) "Actor" means a person accused of sexual assault. 5
24		-	(2) "Sexual intercourse" means vaginal intercourse, anal intercourse, 6
25		-	fellatio or cunnilingus between persons regardless of sex. Penetration, 7
26		-	however slight, is sufficient to complete vaginal intercourse, anal 8
27		-	intercourse or fellatio and does not require emission of semen. 9
28		-	Penetration may be committed by an object manipulated by the actor 10
29		-	into the genital or anal opening of the victim's body. 11
30		-	(3) "Sexual contact" means any contact with the intimate parts of a 12
31		-	person for the purpose of sexual gratification of the actor or for the 13
32		-	purpose of degrading or humiliating such person or any contact of the 14
33		-	intimate parts of the actor with a person for the purpose of sexual 15
34		-	gratification of the actor or for the purpose of degrading or humiliating 16 Substitute Bill No. 5472
	28	+	Section 1. Section 12-736 of the general statutes is repealed and the 1
	29	+	following is substituted in lieu thereof (Effective from passage): 2
	30	+	(a) Any person required to collect, truthfully account for and pay over 3
	31	+	the tax imposed under this chapter who wilfully fails to collect such tax 4
	32	+	or truthfully account for and pay over such tax or who wilfully attempts 5
	33	+	in any manner to evade or defeat the tax or the payment thereof, shall, 6
	34	+	in addition to other penalties provided by law, be liable for a penalty 7
	35	+	equal to the total amount of the tax evaded, or not collected, or not 8
	36	+	accounted for and paid over, including any penalty or interest 9
	37	+	attributable to such wilful failure to collect or truthfully account for and 10
	38	+	pay over such tax or such wilful attempt to evade or defeat such tax. The 11
	39	+	amount of a penalty for which a person may be personally liable under 12
	40	+	this section shall be collected in accordance with the provisions of 13
	41	+	section 12-734. 14 Raised Bill No. 5472
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41		-	such person. 17
42		-	(4) "Impaired because of mental disability or disease" means that a 18
43		-	person suffers from a mental disability or disease which renders such 19
44		-	person incapable of appraising the nature of such person's conduct. 20
45		-	(5) "Mentally incapacitated" means that a person is rendered 21
46		-	temporarily incapable of appraising or controlling such person's 22
47		-	conduct owing to the influence of a drug or intoxicating substance 23
48		-	administered to such person without such person's consent, or owing to 24
49		-	any other act committed upon such person without such person's 25
50		-	consent. 26
51		-	(6) "Physically helpless" means that a person is (A) unconscious, or 27
52		-	(B) for any other reason, is physically unable to resist an act of sexual 28
53		-	intercourse or sexual contact or to communicate unwillingness to an act 29
54		-	of sexual intercourse or sexual contact. 30
55		-	(7) "Use of force" means: (A) Use of a dangerous instrument; or (B) 31
56		-	use of actual physical force or violence or superior physical strength 32
57		-	against the victim. 33
58		-	(8) "Intimate parts" means the genital area or any substance emitted 34
59		-	therefrom, groin, anus or any substance emitted therefrom, inner thighs, 35
60		-	buttocks or breasts. 36
61		-	(9) "Psychotherapist" means a physician, psychologist, nurse, 37
62		-	substance abuse counselor, social worker, clergyman, marital and 38
63		-	family therapist, mental health service provider, hypnotist or other 39
64		-	person, whether or not licensed or certified by the state, who performs 40
65		-	or purports to perform psychotherapy. 41
66		-	(10) "Psychotherapy" means the professional treatment, assessment 42
67		-	or counseling of a mental or emotional illness, symptom or condition. 43
68		-	(11) "Emotionally dependent" means that the nature of the patient's 44
69		-	or former patient's emotional condition and the nature of the treatment 45 Substitute Bill No. 5472
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	46	+
	47	+	(b) Any person who with fraudulent intent shall fail to pay, to deduct 15
	48	+	or to withhold and pay any tax, to make, render, sign or certify any 16
	49	+	return or to supply any information within the time required by or 17
	50	+	under this chapter shall be subject to a penalty of not more than one 18
	51	+	thousand dollars, in addition to any other amounts required under this 19
	52	+	chapter to be imposed, assessed and collected by the commissioner. 20
	53	+	Sec. 2. Subdivision (1) of subsection (b) of section 12-704 of the general 21
	54	+	statutes is repealed and the following is substituted in lieu thereof 22
	55	+	(Effective from passage and applicable to taxable years commencing on or after 23
	56	+	January 1, 2022): 24
	57	+	(b) (1) (A) If, as a direct result of (i) the change to or correction of a 25
	58	+	taxpayer's income tax return filed with another state of the United States 26
	59	+	or a political subdivision thereof or the District of Columbia by the tax 27
	60	+	officers or other competent authority of such jurisdiction, or (ii) a 28
	61	+	taxpayer paying an assessment issued against the taxpayer by the tax 29
	62	+	officers or other competent authority of such jurisdiction for any taxable 30
	63	+	year for which the taxpayer has not filed an income tax return with such 31
	64	+	jurisdiction, the amount of tax of such other jurisdiction that the 32
	65	+	taxpayer is finally required to pay is different from the amount used to 33
	66	+	determine the credit allowed to any taxpayer under this section for any 34
	67	+	taxable year, the taxpayer shall provide notice of such difference to the 35
	68	+	commissioner by filing, on or before the date that is ninety days after the 36
	69	+	final determination of such amount, an amended return under this 37
	70	+	chapter, and shall concede the accuracy of such determination or state 38
	71	+	wherein it is erroneous. The commissioner may redetermine, and the 39
	72	+	taxpayer shall be required to pay, the tax for any taxable year affected, 40
	73	+	regardless of any otherwise applicable statute of limitations. 41
	74	+	(B) If a taxpayer files an amended return under this subdivision as a 42
	75	+	direct result of the taxpayer paying an assessment as set forth in 43
	76	+	subparagraph (A)(ii) of this subdivision, the taxpayer shall not be 44
	77	+	eligible for a refund if the amended return is filed more than five years 45
	78	+	after the original due date of the taxpayer's Connecticut income tax 46
	79	+	return, even if such amended return is filed within the time prescribed 47 Raised Bill No. 5472
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76		-	provided by the psychotherapist are such that the psychotherapist 46
77		-	knows or has reason to know that the patient or former patient is unable 47
78		-	to withhold consent to sexual contact by or sexual intercourse with the 48
79		-	psychotherapist. 49
80		-	(12) "Therapeutic deception" means a representation by a 50
81		-	psychotherapist that sexual contact by or sexual intercourse with the 51
82		-	psychotherapist is consistent with or part of the patient's treatment. 52
83		-	(13) "School employee" means: (A) A teacher, substitute teacher, 53
84		-	school administrator, school superintendent, guidance counselor, 54
85		-	school counselor, psychologist, social worker, nurse, physician, school 55
86		-	paraprofessional or coach employed by a local or regional board of 56
87		-	education or a private elementary, middle or high school or working in 57
88		-	a public or private elementary, middle or high school; or (B) any other 58
89		-	person who, in the performance of his or her duties, has regular contact 59
90		-	with students and who provides services to or on behalf of students 60
91		-	enrolled in (i) a public elementary, middle or high school, pursuant to a 61
92		-	contract with the local or regional board of education, or (ii) a private 62
93		-	elementary, middle or high school, pursuant to a contract with the 63
94		-	supervisory agent of such private school. 64
95		-	(14) "Consent" means the unambiguous, informed and voluntary 65
96		-	manifestation of agreement freely given without the use of force, fraud 66
97		-	or coercion by each person who actively agrees to engage in a sexual act. 67
98		-	Prior participation by a person in a sexual act, the absence of verbal 68
99		-	resistance by a person to a sexual act or the withdrawal by a person from 69
100		-	such agreement to engage in a sexual act do not constitute consent. 70
	83	+	LCO No. 2517 3 of 43
	84	+
	85	+	under subdivision (2) of subsection (b) of section 12-732, as amended by 48
	86	+	this act. 49
	87	+	Sec. 3. Subsection (b) of section 12-732 of the general statutes is 50
	88	+	repealed and the following is substituted in lieu thereof (Effective from 51
	89	+	passage and applicable to taxable years commencing on or after January 1, 52
	90	+	2022): 53
	91	+	(b) (1) Notwithstanding the three-year limitation provided by 54
	92	+	subsection (a) of this section, if a taxpayer has timely complied with the 55
	93	+	requirements of subsection (b) of section 12-727, and, as a direct result 56
	94	+	of the change to or correction of the taxpayer's federal income tax return 57
	95	+	by the United States Internal Revenue Service or other competent 58
	96	+	authority, or as a direct result of a renegotiation of a contract or 59
	97	+	subcontract with the United States, the tax that has previously been 60
	98	+	reported to be due on a tax return under this chapter has been overpaid, 61
	99	+	or as a direct result of an amendment by the taxpayer of the taxpayer's 62
	100	+	federal income tax return, the tax that has previously been reported to 63
	101	+	be due on a tax return under this chapter has been overpaid, any claim 64
	102	+	for refund subsequently filed by such taxpayer will be deemed to be 65
	103	+	timely filed. 66
	104	+	(2) Notwithstanding the three-year limitation provided by subsection 67
	105	+	(a) of this section, if a taxpayer has timely complied with the 68
	106	+	requirements of subsection (b) of section 12-704, as amended by this act, 69
	107	+	and as a direct result of (A) the change to or correction of taxpayer's 70
	108	+	income tax return by the tax officers or other competent authority of 71
	109	+	another state of the United States or a political subdivision thereof or the 72
	110	+	District of Columbia, the tax that has previously been reported to be due 73
	111	+	on a tax return under this chapter has been overpaid, [or as a direct 74
	112	+	result of] (B) an amendment by the taxpayer of the taxpayer's income 75
	113	+	tax return to another state of the United States or a political subdivision 76
	114	+	thereof or the District of Columbia, the tax that has previously been 77
	115	+	reported to be due on a tax return under this chapter has been overpaid, 78
	116	+	or (C) a taxpayer paying an assessment issued against the taxpayer by 79
	117	+	the tax officers or other competent authority of another state of the 80 Raised Bill No. 5472
	118	+
	119	+
	120	+
	121	+	LCO No. 2517 4 of 43
	122	+
	123	+	United States or a political subdivision thereof or the District of 81
	124	+	Columbia for any taxable year for which the taxpayer has not filed an 82
	125	+	income tax return with such jurisdiction, the tax that has previously 83
	126	+	been reported to be due on a tax return under this chapter has been 84
	127	+	overpaid, any claim for refund subsequently filed by such taxpayer will 85
	128	+	be deemed to be timely filed. 86
	129	+	Sec. 4. Section 12-39f of the general statutes is repealed and the 87
	130	+	following is substituted in lieu thereof (Effective from passage): 88
	131	+	(a) For purposes of making payment of any refund as provided in this 89
	132	+	title on account of any tax, or penalty or interest thereon, paid to the 90
	133	+	state, the Comptroller, upon certification by the Commissioner of 91
	134	+	Revenue Services, is authorized to draw on the Treasurer in the amount 92
	135	+	of such refund and the Treasurer shall pay the amount thereof from the 93
	136	+	fund to which such tax, penalty or interest is credited. 94
	137	+	(b) Notwithstanding any provision of law, interest added to a refund 95
	138	+	of tax issued by the Commissioner of Revenue Services for a tax period 96
	139	+	shall not exceed five million dollars and no court may award interest in 97
	140	+	excess of five million dollars in any tax appeal in connection with a claim 98
	141	+	for refund of tax for a tax period. 99
	142	+	Sec. 5. (NEW) (Effective from passage) (a) (1) Except as provided in 100
	143	+	subdivision (2) of this subsection, where the results of any civil audit, 101
	144	+	investigation, examination or reexamination conducted by the 102
	145	+	Commissioner of Revenue Services have become final by operation of 103
	146	+	law or by exhaustion of all available administrative and judicial rights 104
	147	+	of appeal, the period covered by such audit, investigation, examination 105
	148	+	or reexamination shall be closed and the taxpayer may not file any 106
	149	+	additional claims for refund for such period. 107
	150	+	(2) A taxpayer may file a claim of refund for any period for which the 108
	151	+	results of any civil audit, investigation, examination or reexamination 109
	152	+	conducted by the commissioner have become final by operation of law 110
	153	+	or for which the associated administrative or judicial rights of appeal 111
	154	+	have been exhausted, provided such claim is filed not later than six 112 Raised Bill No. 5472
	155	+
	156	+
	157	+
	158	+	LCO No. 2517 5 of 43
	159	+
	160	+	months after the date such results become final by operation of law or 113
	161	+	the date such rights of appeal are exhausted, as applicable and 114
	162	+	whichever is later. 115
	163	+	(b) The provisions of subsection (a) of this section shall not affect 116
	164	+	claims for refunds authorized under the provisions of sections 12-226, 117
	165	+	12-704, as amended by this act, and 12-727 of the general statutes. 118
	166	+	Sec. 6. Section 29-18b of the general statutes is repealed and the 119
	167	+	following is substituted in lieu thereof (Effective from passage): 120
	168	+	(a) The Commissioner of Emergency Services and Public Protection 121
	169	+	may appoint persons nominated by the Commissioner of Revenue 122
	170	+	Services to act as special policemen in the Department of Revenue 123
	171	+	Services. Such appointees shall serve at the pleasure of the 124
	172	+	Commissioner of Emergency Services and Public Protection and, during 125
	173	+	such tenure, shall have all the powers conferred on state policemen. 126
	174	+	Such special policemen shall, in addition to their duties with said 127
	175	+	department, be subject to call by the Commissioner of Emergency 128
	176	+	Services and Public Protection for such emergency service as the 129
	177	+	Commissioner of Emergency Services and Public Protection may 130
	178	+	prescribe. 131
	179	+	(b) Special policemen in the Department of Revenue Services may, in 132
	180	+	connection with their official duties relating to any criminal tax 133
	181	+	investigation, disclose return information, as defined in section 12-15, to 134
	182	+	the extent such disclosure is necessary to obtain information that is not 135
	183	+	otherwise reasonably available with respect to the enforcement of any 136
	184	+	criminal law of this state. 137
	185	+	Sec. 7. (NEW) (Effective from passage) (a) Notwithstanding the 138
	186	+	provisions of section 12-15 of the general statutes, the Commissioner of 139
	187	+	Revenue Services may, subject to terms and conditions the 140
	188	+	commissioner may prescribe, disclose returns or return information, as 141
	189	+	those terms are defined in said section, to an authorized member of an 142
	190	+	organized local police department, upon written request by the chief of 143
	191	+	police of such department. Such written request shall: (1) Establish the 144 Raised Bill No. 5472
	192	+
	193	+
	194	+
	195	+	LCO No. 2517 6 of 43
	196	+
	197	+	relevance of such return or return information to an authorized 145
	198	+	investigation being conducted by such department into a violation of a 146
	199	+	criminal law of this state; (2) establish that no other source of such 147
	200	+	information is available to such department; and (3) include the name 148
	201	+	of each member of such department who will be authorized to receive 149
	202	+	such return or return information. If the commissioner deems such 150
	203	+	return or return information to be relevant to such investigation, the 151
	204	+	commissioner may disclose such return or return information to such 152
	205	+	department. 153
	206	+	(b) No member of an organized local police department who receives 154
	207	+	any return or return information pursuant to this section may disclose 155
	208	+	such return or return information except in connection with a criminal 156
	209	+	prosecution, including any judicial proceeding related thereto, when 157
	210	+	such return or return information is directly involved in and necessary 158
	211	+	to such prosecution. Any person who violates this subsection shall be 159
	212	+	fined not more than one thousand dollars or imprisoned not more than 160
	213	+	one year, or both. 161
	214	+	Sec. 8. Subdivision (9) of section 53a-3 of the 2022 supplement to the 162
	215	+	general statutes is repealed and the following is substituted in lieu 163
	216	+	thereof (Effective from passage): 164
	217	+	(9) "Peace officer" means a member of the Division of State Police 165
	218	+	within the Department of Emergency Services and Public Protection or 166
	219	+	an organized local police department, a chief inspector or inspector in 167
	220	+	the Division of Criminal Justice, a state marshal while exercising 168
	221	+	authority granted under any provision of the general statutes, a judicial 169
	222	+	marshal in the performance of the duties of a judicial marshal, a 170
	223	+	conservation officer or special conservation officer, as defined in section 171
	224	+	26-5, a constable who performs criminal law enforcement duties, a 172
	225	+	special policeman appointed under section 29-18, 29-18a, 29-18b, as 173
	226	+	amended by this act, or 29-19, an adult probation officer, an official of 174
	227	+	the Department of Correction authorized by the Commissioner of 175
	228	+	Correction to make arrests in a correctional institution or facility, any 176
	229	+	investigator in the investigations unit of the office of the State Treasurer, 177 Raised Bill No. 5472
	230	+
	231	+
	232	+
	233	+	LCO No. 2517 7 of 43
	234	+
	235	+	an inspector of motor vehicles in the Department of Motor Vehicles, 178
	236	+	who is certified under the provisions of sections 7-294a to 7-294e, 179
	237	+	inclusive, a United States marshal or deputy marshal, any special agent 180
	238	+	of the federal government authorized to enforce the provisions of Title 181
	239	+	21 of the United States Code, or a member of a law enforcement unit of 182
	240	+	the Mashantucket Pequot Tribe or the Mohegan Tribe of Indians of 183
	241	+	Connecticut created and governed by a memorandum of agreement 184
	242	+	under section 47-65c who is certified as a police officer by the Police 185
	243	+	Officer Standards and Training Council pursuant to sections 7-294a to 186
	244	+	7-294e, inclusive; 187
	245	+	Sec. 9. Subsection (b) of section 53a-19 of the general statutes is 188
	246	+	repealed and the following is substituted in lieu thereof (Effective from 189
	247	+	passage): 190
	248	+	(b) Notwithstanding the provisions of subsection (a) of this section, a 191
	249	+	person is not justified in using deadly physical force upon another 192
	250	+	person if he or she knows that he or she can avoid the necessity of using 193
	251	+	such force with complete safety (1) by retreating, except that the actor 194
	252	+	shall not be required to retreat if he or she is in his or her dwelling, as 195
	253	+	defined in section 53a-100, or place of work and was not the initial 196
	254	+	aggressor, or if he or she is a peace officer [or a special policeman 197
	255	+	appointed under section 29-18b,] or a private person assisting such 198
	256	+	peace officer [or special policeman] at his or her direction, and acting 199
	257	+	pursuant to section 53a-22, as amended by this act, or (2) by 200
	258	+	surrendering possession of property to a person asserting a claim of 201
	259	+	right thereto, or (3) by complying with a demand that he or she abstain 202
	260	+	from performing an act which he or she is not obliged to perform. 203
	261	+	Sec. 10. Section 53a-22 of the 2022 supplement to the general statutes 204
	262	+	is repealed and the following is substituted in lieu thereof (Effective from 205
	263	+	passage): 206
	264	+	(a) (1) For purposes of this section, a reasonable belief that a person 207
	265	+	has committed an offense means a reasonable belief in facts or 208
	266	+	circumstances which if true would in law constitute an offense. If the 209 Raised Bill No. 5472
	267	+
	268	+
	269	+
	270	+	LCO No. 2517 8 of 43
	271	+
	272	+	believed facts or circumstances would not in law constitute an offense, 210
	273	+	an erroneous though not unreasonable belief that the law is otherwise 211
	274	+	does not render justifiable the use of physical force to make an arrest or 212
	275	+	to prevent an escape from custody. 213
	276	+	(2) A peace officer [, special policeman appointed under section 29-214
	277	+	18b] or an authorized official of the Department of Correction or the 215
	278	+	Board of Pardons and Paroles who is effecting an arrest pursuant to a 216
	279	+	warrant or preventing an escape from custody is justified in using the 217
	280	+	physical force prescribed in subsections (b), (c) and (d) of this section 218
	281	+	unless such warrant is invalid and is known by such officer to be invalid. 219
	282	+	(b) Except as provided in subsection (a) or (d) of this section, a peace 220
	283	+	officer [, special policeman appointed under section 29-18b] or an 221
	284	+	authorized official of the Department of Correction or the Board of 222
	285	+	Pardons and Paroles is justified in using physical force upon another 223
	286	+	person when and to the extent that he or she reasonably believes such 224
	287	+	use to be necessary to: (1) Effect an arrest or prevent the escape from 225
	288	+	custody of a person whom he or she reasonably believes to have 226
	289	+	committed an offense, unless he or she knows that the arrest or custody 227
	290	+	is unauthorized; or (2) defend himself or herself or a third person from 228
	291	+	the use or imminent use of physical force while effecting or attempting 229
	292	+	to effect an arrest or while preventing or attempting to prevent an 230
	293	+	escape. 231
	294	+	(c) (1) Except as provided in subsection (d) of this section, a peace 232
	295	+	officer [, special policeman appointed under section 29-18b] or an 233
	296	+	authorized official of the Department of Correction or the Board of 234
	297	+	Pardons and Paroles is justified in using deadly physical force upon 235
	298	+	another person for the purposes specified in subsection (b) of this 236
	299	+	section only when his or her actions are objectively reasonable under the 237
	300	+	given circumstances at that time, and: 238
	301	+	(A) He or she reasonably believes such use to be necessary to defend 239
	302	+	himself or herself or a third person from the use or imminent use of 240
	303	+	deadly physical force; or 241 Raised Bill No. 5472
	304	+
	305	+
	306	+
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	308	+
	309	+	(B) He or she (i) has reasonably determined that there are no available 242
	310	+	reasonable alternatives to the use of deadly physical force, (ii) 243
	311	+	reasonably believes that the force employed creates no unreasonable 244
	312	+	risk of injury to a third party, and (iii) reasonably believes such use of 245
	313	+	force to be necessary to (I) effect an arrest of a person whom he or she 246
	314	+	reasonably believes has committed or attempted to commit a felony 247
	315	+	which involved the infliction of serious physical injury, and if, where 248
	316	+	feasible, he or she has given warning of his or her intent to use deadly 249
	317	+	physical force, or (II) prevent the escape from custody of a person whom 250
	318	+	he or she reasonably believes has committed a felony which involved 251
	319	+	the infliction of serious physical injury and who poses a significant 252
	320	+	threat of death or serious physical injury to others, and if, where feasible, 253
	321	+	he or she has given warning of his or her intent to use deadly physical 254
	322	+	force. 255
	323	+	(2) For purposes of evaluating whether actions of a peace officer [, 256
	324	+	special policeman appointed under section 29-18b] or an authorized 257
	325	+	official of the Department of Correction or the Board of Pardons and 258
	326	+	Paroles are reasonable under subdivision (1) of this subsection, factors 259
	327	+	to be considered include, but are not limited to, whether (A) the person 260
	328	+	upon whom deadly physical force was used possessed or appeared to 261
	329	+	possess a deadly weapon, (B) the peace officer [, special policeman 262
	330	+	appointed under section 29-18b] or an authorized official of the 263
	331	+	Department of Correction or the Board of Pardons and Paroles engaged 264
	332	+	in reasonable deescalation measures prior to using deadly physical 265
	333	+	force, and (C) any unreasonable conduct of the peace officer [, special 266
	334	+	policeman appointed under section 29-18b] or an authorized official of 267
	335	+	the Department of Correction or the Board of Pardons and Paroles led 268
	336	+	to an increased risk of an occurrence of the situation that precipitated 269
	337	+	the use of such force. 270
	338	+	(d) A peace officer [, special policeman appointed under section 29-271
	339	+	18b] or an authorized official of the Department of Correction or the 272
	340	+	Board of Pardons and Paroles is justified in using a chokehold or other 273
	341	+	method of restraint applied to the neck area or that otherwise impedes 274
	342	+	the ability to breathe or restricts blood circulation to the brain of another 275 Raised Bill No. 5472
	343	+
	344	+
	345	+
	346	+	LCO No. 2517 10 of 43
	347	+
	348	+	person for the purposes specified in subsection (b) of this section only 276
	349	+	when he or she reasonably believes such use to be necessary to defend 277
	350	+	himself or herself from the use or imminent use of deadly physical force. 278
	351	+	(e) Except as provided in subsection (f) of this section, a person who 279
	352	+	has been directed by a peace officer [, special policeman appointed 280
	353	+	under section 29-18b] or an authorized official of the Department of 281
	354	+	Correction or the Board of Pardons and Paroles to assist such peace 282
	355	+	officer [, special policeman] or official to effect an arrest or to prevent an 283
	356	+	escape from custody is justified in using reasonable physical force when 284
	357	+	and to the extent that he or she reasonably believes such to be necessary 285
	358	+	to carry out such peace officer's [, special policeman's] or official's 286
	359	+	direction. 287
	360	+	(f) A person who has been directed to assist a peace officer [, special 288
	361	+	policeman appointed under section 29-18b] or an authorized official of 289
	362	+	the Department of Correction or the Board of Pardons and Paroles 290
	363	+	under circumstances specified in subsection (e) of this section may use 291
	364	+	deadly physical force to effect an arrest or to prevent an escape from 292
	365	+	custody only when: (1) He or she reasonably believes such use to be 293
	366	+	necessary to defend himself or herself or a third person from what he or 294
	367	+	she reasonably believes to be the use or imminent use of deadly physical 295
	368	+	force; or (2) he or she is directed or authorized by such peace officer [, 296
	369	+	special policeman] or official to use deadly physical force, unless he or 297
	370	+	she knows that the peace officer [, special policeman] or official himself 298
	371	+	or herself is not authorized to use deadly physical force under the 299
	372	+	circumstances. 300
	373	+	(g) A private person acting on his or her own account is justified in 301
	374	+	using reasonable physical force upon another person when and to the 302
	375	+	extent that he or she reasonably believes such use to be necessary to 303
	376	+	effect an arrest or to prevent the escape from custody of an arrested 304
	377	+	person whom he or she reasonably believes to have committed an 305
	378	+	offense and who in fact has committed such offense; but he or she is not 306
	379	+	justified in using deadly physical force in such circumstances, except in 307
	380	+	defense of person as prescribed in section 53a-19, as amended by this 308 Raised Bill No. 5472
	381	+
	382	+
	383	+
	384	+	LCO No. 2517 11 of 43
	385	+
	386	+	act. 309
	387	+	(h) In determining whether use of force by a peace officer who is a 310
	388	+	police officer, as defined in subsection (a) of section 29-6d, is justified 311
	389	+	pursuant to this section, the trier of fact may draw an unfavorable 312
	390	+	inference from a police officer's deliberate failure in violation of section 313
	391	+	29-6d to record such use of physical force. 314
	392	+	Sec. 11. Section 53a-23 of the general statutes is repealed and the 315
	393	+	following is substituted in lieu thereof (Effective from passage): 316
	394	+	A person is not justified in using physical force to resist an arrest by 317
	395	+	a reasonably identifiable peace officer, [or special policeman appointed 318
	396	+	under section 29-18b,] whether such arrest is legal or illegal. 319
	397	+	Sec. 12. Section 53a-167a of the general statutes is repealed and the 320
	398	+	following is substituted in lieu thereof (Effective from passage): 321
	399	+	(a) A person is guilty of interfering with an officer when such person 322
	400	+	obstructs, resists, hinders or endangers any peace officer [, special 323
	401	+	policeman appointed under section 29-18b] or firefighter in the 324
	402	+	performance of such peace officer's [, special policeman's] or firefighter's 325
	403	+	duties. 326
	404	+	(b) Interfering with an officer is a class A misdemeanor, except that, 327
	405	+	if such violation causes the death or serious physical injury of another 328
	406	+	person, such person shall be guilty of a class D felony. 329
	407	+	Sec. 13. Section 53a-167b of the general statutes is repealed and the 330
	408	+	following is substituted in lieu thereof (Effective from passage): 331
	409	+	(a) A person is guilty of failure to assist a peace officer [, special 332
	410	+	policeman] or firefighter when, commanded by a peace officer [, special 333
	411	+	policeman appointed under section 29-18b] or firefighter authorized to 334
	412	+	command assistance, such person refuses to assist such peace officer [, 335
	413	+	special policeman] or firefighter in the execution of such peace officer's 336
	414	+	[, special policeman's] or firefighter's duties. 337 Raised Bill No. 5472
	415	+
	416	+
	417	+
	418	+	LCO No. 2517 12 of 43
	419	+
	420	+	(b) Failure to assist a peace officer [, special policeman] or firefighter 338
	421	+	is a class A misdemeanor. 339
	422	+	Sec. 14. Subsection (a) of section 53a-167c of the general statutes is 340
	423	+	repealed and the following is substituted in lieu thereof (Effective from 341
	424	+	passage): 342
	425	+	(a) A person is guilty of assault of public safety, emergency medical, 343
	426	+	public transit or health care personnel when, with intent to prevent a 344
	427	+	reasonably identifiable peace officer, [special policeman appointed 345
	428	+	under section 29-18b,] firefighter or employee of an emergency medical 346
	429	+	service organization, as defined in section 53a-3, as amended by this act, 347
	430	+	emergency room physician or nurse, health care employee as defined in 348
	431	+	section 19a-490q, employee of the Department of Correction, member or 349
	432	+	employee of the Board of Pardons and Paroles, probation officer, 350
	433	+	employee of the Judicial Branch assigned to provide pretrial secure 351
	434	+	detention and programming services to juveniles accused of the 352
	435	+	commission of a delinquent act, liquor control agent, state or municipal 353
	436	+	animal control officer, security officer, employee of the Department of 354
	437	+	Children and Families assigned to provide direct services to children 355
	438	+	and youths in the care or custody of the department, employee of a 356
	439	+	municipal police department assigned to provide security at the police 357
	440	+	department's lockup and holding facility, active individual member of 358
	441	+	a volunteer canine search and rescue team, as defined in section 5-249, 359
	442	+	or public transit employee from performing his or her duties, and while 360
	443	+	such peace officer, [special policeman,] firefighter, employee, physician, 361
	444	+	nurse, health care employee, member, liquor control agent, animal 362
	445	+	control officer, security officer, probation officer or active individual 363
	446	+	member is acting in the performance of his or her duties, (1) such person 364
	447	+	causes physical injury to such peace officer, [special policeman,] 365
	448	+	firefighter, employee, physician, nurse, member, liquor control agent, 366
	449	+	animal control officer, security officer, probation officer or active 367
	450	+	individual member, or (2) such person throws or hurls, or causes to be 368
	451	+	thrown or hurled, any rock, bottle, can or other article, object or missile 369
	452	+	of any kind capable of causing physical harm, damage or injury, at such 370
	453	+	peace officer, [special policeman,] firefighter, employee, physician, 371 Raised Bill No. 5472
	454	+
	455	+
	456	+
	457	+	LCO No. 2517 13 of 43
	458	+
	459	+	nurse, member, liquor control agent, animal control officer, security 372
	460	+	officer, probation officer or active individual member, or (3) such person 373
	461	+	uses or causes to be used any mace, tear gas or any like or similar 374
	462	+	deleterious agent against such peace officer, [special policeman,] 375
	463	+	firefighter, employee, physician, nurse, member, liquor control agent, 376
	464	+	animal control officer, security officer, probation officer or active 377
	465	+	individual member, or (4) such person throws or hurls, or causes to be 378
	466	+	thrown or hurled, any paint, dye or other like or similar staining, 379
	467	+	discoloring or coloring agent or any type of offensive or noxious liquid, 380
	468	+	agent or substance at such peace officer, [special policeman,] firefighter, 381
	469	+	employee, physician, nurse, member, liquor control agent, animal 382
	470	+	control officer, security officer, probation officer or active individual 383
	471	+	member, or (5) such person throws or hurls, or causes to be thrown or 384
	472	+	hurled, any bodily fluid including, but not limited to, urine, feces, blood 385
	473	+	or saliva at such peace officer, [special policeman,] firefighter, employee, 386
	474	+	physician, nurse, member, liquor control agent, animal control officer, 387
	475	+	security officer, probation officer or active individual member. For the 388
	476	+	purposes of this section, "public transit employee" means a person 389
	477	+	employed by the state, a political subdivision of the state, a transit 390
	478	+	district formed under chapter 103a or a person with whom the 391
	479	+	Commissioner of Transportation has contracted in accordance with 392
	480	+	section 13b-34 to provide transportation services who operates a vehicle 393
	481	+	or vessel providing public ferry service or fixed route bus service or 394
	482	+	performs duties directly related to the operation of such vehicle or 395
	483	+	vessel, or who, as part of the provision of public rail service, is a train 396
	484	+	operator, conductor, inspector, signal person or station agent and 397
	485	+	"security officer" has the same meaning as provided in section 29-152u. 398
	486	+	Sec. 15. Subsection (a) of section 12-699 of the general statutes is 399
	487	+	repealed and the following is substituted in lieu thereof (Effective from 400
	488	+	passage): 401
	489	+	(a) As used in this [section and section 12-699a] chapter and section 402
	490	+	16 of this act: 403
	491	+	(1) "Partnership" has the same meaning as provided in Section 404 Raised Bill No. 5472
	492	+
	493	+
	494	+
	495	+	LCO No. 2517 14 of 43
	496	+
	497	+	7701(a)(2) of the Internal Revenue Code, as defined in section 12-213, 405
	498	+	and regulations adopted thereunder. "Partnership" includes a limited 406
	499	+	liability company that is treated as a partnership for federal income tax 407
	500	+	purposes; 408
	501	+	(2) "S corporation" means a corporation or a limited liability company 409
	502	+	that is treated as an S corporation for federal income tax purposes; 410
	503	+	(3) "Affected business entity" means a partnership or an S 411
	504	+	corporation, but does not include a publicly-traded partnership, as 412
	505	+	defined in Section 7704(b) of the Internal Revenue Code, that has agreed 413
	506	+	to file an annual return pursuant to section 12-726 reporting the name, 414
	507	+	address, Social Security number or federal employer identification 415
	508	+	number and such other information required by the Commissioner of 416
	509	+	Revenue Services of each unitholder whose distributive share of 417
	510	+	partnership income derived from or connected with sources within this 418
	511	+	state was more than five hundred dollars; 419
	512	+	(4) "Member" means (A) a shareholder of an S corporation, (B) a 420
	513	+	partner in (i) a general partnership, (ii) a limited partnership, or (iii) a 421
	514	+	limited liability partnership, or (C) a member of a limited liability 422
	515	+	company that is treated as a partnership or an S corporation for federal 423
	516	+	income tax purposes; and 424
	517	+	(5) "Taxable year" means the taxable year of an affected business 425
	518	+	entity for federal income tax purposes. 426
	519	+	Sec. 16. (NEW) (Effective from passage) (a) Any affected business entity 427
	520	+	may elect to file a composite income tax return on behalf of each 428
	521	+	nonresident individual who is a member of such affected business 429
	522	+	entity, subject to any requirements and conditions the Commissioner of 430
	523	+	Revenue Services may prescribe in the return form and instructions for 431
	524	+	such return. The affected business entity shall make such election by the 432
	525	+	due date or extended due date of such affected business entity's return 433
	526	+	under chapter 228z of the general statutes. 434
	527	+	(b) If an affected business entity elects to file a composite income tax 435 Raised Bill No. 5472
	528	+
	529	+
	530	+
	531	+	LCO No. 2517 15 of 43
	532	+
	533	+	return pursuant to subsection (a) of this section, the affected business 436
	534	+	entity shall pay to the commissioner the tax calculated under subsection 437
	535	+	(c) of this section, plus penalties and interest due thereon, on behalf of 438
	536	+	each nonresident individual member of such affected business entity. 439
	537	+	Any such payment made by an affected business entity to the 440
	538	+	commissioner with respect to any taxable period shall be considered to 441
	539	+	be a payment by such nonresident individual member for the tax 442
	540	+	imposed on such member under chapter 229 of the general statutes for 443
	541	+	such taxable period. 444
	542	+	(c) The composite income tax due on behalf of each nonresident 445
	543	+	individual member shall equal (1) such member's distributive share of 446
	544	+	the affected business entity's items derived from or connected with 447
	545	+	sources within this state as calculated under subdivision (1) of 448
	546	+	subsection (c) of section 12-699 of the general statutes multiplied by the 449
	547	+	highest marginal rate in effect under section 12-700 of the general 450
	548	+	statutes for the taxable year, less (2) the credit allowed to such 451
	549	+	nonresident individual member pursuant to subdivision (1) of 452
	550	+	subsection (g) of section 12-699 of the general statutes with respect to 453
	551	+	the affected business entity. In no event shall an amount due on behalf 454
	552	+	of a nonresident individual member be less than zero. Such composite 455
	553	+	income tax shall be due at the same time, and subject to penalties and 456
	554	+	interest, as if such tax was a tax due from the affected business entity 457
	555	+	under section 12-699 of the general statutes, as amended by this act. 458
	556	+	(d) (1) If income from one or more affected business entities that each 459
	557	+	elect to file a composite income tax return pursuant to this section is the 460
	558	+	only source of income derived from or connected with sources within 461
	559	+	this state for a nonresident individual member, or for the member and 462
	560	+	the member's spouse if a joint federal income tax return is or shall be 463
	561	+	filed, the filing by the affected business entity of the composite income 464
	562	+	tax return and the payment by the affected business entity on behalf of 465
	563	+	the member of the tax imposed under this section shall satisfy the filing 466
	564	+	and payment requirements otherwise separately imposed on the 467
	565	+	member under chapter 229 of the general statutes. The commissioner 468
	566	+	may make any deficiency assessment against the affected business 469 Raised Bill No. 5472
	567	+
	568	+
	569	+
	570	+	LCO No. 2517 16 of 43
	571	+
	572	+	entity or the member, provided any such assessment against the 470
	573	+	member shall be limited to the member's share thereof. Except as 471
	574	+	provided in section 12-733 of the general statutes, any such assessment 472
	575	+	shall be made not later than three years after the affected business 473
	576	+	entity's annual return pursuant to section 12-699 of the general statutes, 474
	577	+	as amended by this act, is filed. 475
	578	+	(2) If income from one or more affected business entities that each 476
	579	+	elect to file a composite income tax return pursuant to this section is not 477
	580	+	the only source of income derived from or connected with sources 478
	581	+	within this state for a nonresident individual member, or for the 479
	582	+	member and the member's spouse if a joint federal income tax return is 480
	583	+	or shall be filed, nothing in this section shall be construed as excusing 481
	584	+	the member from the obligation to file such member's own separate tax 482
	585	+	return under chapter 229 of the general statutes. In such event, the 483
	586	+	member shall receive credit for the composite income tax paid under 484
	587	+	this section by the affected business entity on the member's behalf. The 485
	588	+	commissioner may make any deficiency assessment that is related to the 486
	589	+	member's distributive share of income from the affected business entity 487
	590	+	against the affected business entity or the member. Except as provided 488
	591	+	in section 12-733 of the general statutes, any such assessment against the 489
	592	+	affected business entity shall be made not later than three years after the 490
	593	+	affected business entity's annual return pursuant to section 12-699 of the 491
	594	+	general statutes, as amended by this act, is filed. 492
	595	+	Sec. 17. Subsection (c) of section 12-391 of the general statutes is 493
	596	+	amended by adding subdivision (4) as follows (Effective October 1, 2022): 494
	597	+	(NEW) (4) "Federal basic exclusion amount" means the dollar amount 495
	598	+	published annually by the Internal Revenue Service at which a decedent 496
	599	+	would be required to file a federal estate tax return based on the value 497
	600	+	of the decedent's gross estate and federally taxable gifts. 498
	601	+	Sec. 18. Subparagraph (J) of subdivision (3) of subsection (b) of section 499
	602	+	12-392 of the general statutes is repealed and the following is substituted 500
	603	+	in lieu thereof (Effective October 1, 2022): 501 Raised Bill No. 5472
	604	+
	605	+
	606	+
	607	+	LCO No. 2517 17 of 43
	608	+
	609	+	(J) A tax return shall be filed, in the case of every decedent who dies 502
	610	+	on or after January 1, 2023, and at the time of death was (i) a resident of 503
	611	+	this state, or (ii) a nonresident of this state whose gross estate includes 504
	612	+	any real property situated in this state or tangible personal property 505
	613	+	having an actual situs in this state. If the decedent's Connecticut taxable 506
	614	+	estate is over [five million four hundred ninety thousand dollars] the 507
	615	+	federal basic exclusion amount, such tax return shall be filed with the 508
	616	+	Commissioner of Revenue Services and a copy of such return shall be 509
	617	+	filed with the court of probate for the district within which the decedent 510
	618	+	resided at the date of his or her death or, if the decedent died a 511
	619	+	nonresident of this state, the court of probate for the district within 512
	620	+	which such real property or tangible personal property is situated. If the 513
	621	+	decedent's Connecticut taxable estate is equal to or less than [five million 514
	622	+	four hundred ninety thousand dollars] the federal basic exclusion 515
	623	+	amount, such return shall be filed with the court of probate for the 516
	624	+	district within which the decedent resided at the date of his or her death 517
	625	+	or, if the decedent died a nonresident of this state, the court of probate 518
	626	+	for the district within which such real property or tangible personal 519
	627	+	property is situated, and no such return shall be filed with the 520
	628	+	Commissioner of Revenue Services. The judge of probate for the district 521
	629	+	in which such return is filed shall review each such return and shall 522
	630	+	issue a written opinion to the estate representative in each case in which 523
	631	+	the judge determines that the estate is not subject to tax under this 524
	632	+	chapter. 525
	633	+	Sec. 19. Section 12-643 of the general statutes is amended by adding 526
	634	+	subdivision (4) as follows (Effective October 1, 2022): 527
	635	+	(NEW) (4) "Federal basic exclusion amount" means the dollar amount 528
	636	+	published annually by the Internal Revenue Service over which a donor 529
	637	+	would owe federal gift tax based on the value of the donor's federally 530
	638	+	taxable gifts. 531
	639	+	Sec. 20. Subdivision (1) of subsection (d) of section 12-704c of the 2022 532
	640	+	supplement to the general statutes is repealed and the following is 533
	641	+	substituted in lieu thereof (Effective from passage): 534 Raised Bill No. 5472
	642	+
	643	+
	644	+
	645	+	LCO No. 2517 18 of 43
	646	+
	647	+	(d) (1) Notwithstanding the provisions of subsections (b) and (c) of 535
	648	+	this section, for taxable years commencing on or after January 1, [2021] 536
	649	+	2023, for any taxpayer who paid the conveyance tax on real property at 537
	650	+	the rate prescribed by subparagraph (C)(ii) of subdivision (2) of 538
	651	+	subsection (b) of section 12-494, the credit allowed under this section 539
	652	+	shall not exceed thirty-three and one-third per cent of the amount of the 540
	653	+	conveyance tax paid [at such rate] in excess of one and one-quarter per 541
	654	+	cent on that portion of the consideration taxed under section 12-494 that 542
	655	+	is in excess of eight hundred thousand dollars, in each of the three 543
	656	+	taxable years [next succeeding the second] beginning with the third 544
	657	+	taxable year after the taxable year in which such conveyance tax was 545
	658	+	paid. For any taxable year such taxpayer claims the credit or portion 546
	659	+	thereof under this subsection, such credit shall be in lieu of any credit 547
	660	+	such taxpayer may be eligible to claim under subsection (b) or (c) of this 548
	661	+	section. 549
	662	+	Sec. 21. Section 12-415 of the general statutes is repealed and the 550
	663	+	following is substituted in lieu thereof (Effective from passage): 551
	664	+	(a) If the commissioner is not satisfied with the return or returns of 552
	665	+	the tax or the amount of tax required to be paid to the state by any 553
	666	+	person, the commissioner may compute and assess or reassess the 554
	667	+	amount required to be paid upon the basis of the facts contained in the 555
	668	+	return or returns or upon the basis of any information which is in or that 556
	669	+	may come into the commissioner's possession. [Except in the case of 557
	670	+	fraud or intent to evade or in the case of new information that may come 558
	671	+	into the commissioner's possession, the commissioner may not make 559
	672	+	more than one assessment for a tax period for which a return has been 560
	673	+	filed.] 561
	674	+	(b) The amount of the assessment or reassessment, exclusive of 562
	675	+	penalties, shall bear interest at the rate of one per cent per month or 563
	676	+	fraction thereof from the last day of the month succeeding the period for 564
	677	+	which the amount or any portion thereof should have been returned 565
	678	+	until the date of payment. 566 Raised Bill No. 5472
	679	+
	680	+
	681	+
	682	+	LCO No. 2517 19 of 43
	683	+
	684	+	(c) When it appears that any part of the deficiency for which a 567
	685	+	deficiency assessment or reassessment is made is due to negligence or 568
	686	+	intentional disregard of the provisions of this chapter or regulations 569
	687	+	promulgated thereunder, there shall be imposed a penalty equal to 570
	688	+	fifteen per cent of the amount of such deficiency assessment or 571
	689	+	reassessment, or fifty dollars, whichever is greater. 572
	690	+	(d) When it appears that any part of the deficiency for which a 573
	691	+	deficiency assessment or reassessment is made is due to fraud or intent 574
	692	+	to evade the provisions of this chapter or regulations promulgated 575
	693	+	thereunder, there shall be imposed a penalty equal to twenty-five per 576
	694	+	cent of the amount of such deficiency assessment or reassessment. No 577
	695	+	taxpayer shall be subject to a penalty under both subsection (c) of this 578
	696	+	section and this subsection in relation to the same tax period. 579
	697	+	(e) The commissioner shall give to the retailer or person storing, 580
	698	+	accepting, consuming or otherwise using services or tangible personal 581
	699	+	property written notice of the commissioner's assessment or 582
	700	+	reassessment. The notice may be served personally or by mail. If by 583
	701	+	mail, it shall be addressed to the retailer or person storing, accepting, 584
	702	+	consuming or otherwise using services or tangible personal property at 585
	703	+	the address as it appears in the records of the commissioner's office. 586
	704	+	(f) Except in the case of fraud, intent to evade this chapter or 587
	705	+	authorized regulations, failure to make a return, or claim for additional 588
	706	+	amount pursuant to [subdivision (3)] subsection (c) of section 12-418, as 589
	707	+	amended by this act, every notice of a deficiency assessment or 590
	708	+	reassessment shall be mailed within three years after the last day of the 591
	709	+	month following the period for which the amount is proposed to be 592
	710	+	assessed or reassessed or within three years after the return is filed, 593
	711	+	whichever period expires later. The limitation specified in this 594
	712	+	subsection does not apply in case of a sales tax proposed to be assessed 595
	713	+	or reassessed with respect to sales of services or property for the storage, 596
	714	+	acceptance, consumption or other use of which notice of a deficiency 597
	715	+	assessment or reassessment has been or is given pursuant to this 598
	716	+	subsection, subsection (e) of this section, subsection (c) of section 12-416, 599 Raised Bill No. 5472
	717	+
	718	+
	719	+
	720	+	LCO No. 2517 20 of 43
	721	+
	722	+	as amended by this act, [subdivision (1)] and subsection (a) of section 600
	723	+	12-417, [and this subsection] as amended by this act. The limitation 601
	724	+	specified in this subsection does not apply in case of an amount of use 602
	725	+	tax proposed to be assessed or reassessed with respect to storage, 603
	726	+	acceptance, consumption or other use of services or property for the sale 604
	727	+	of which notice of a deficiency assessment or reassessment has been or 605
	728	+	is given pursuant to this subsection and said subsections. [and this 606
	729	+	subsection.] 607
	730	+	(g) If, before the expiration of the time prescribed in subsection (f) of 608
	731	+	this section for the mailing of a notice of deficiency [determination] 609
	732	+	assessment or reassessment, the taxpayer has consented in writing to 610
	733	+	the mailing of the notice after such time, the notice may be mailed at any 611
	734	+	time prior to the expiration of the period agreed upon. The period so 612
	735	+	agreed upon may be extended by subsequent agreements in writing 613
	736	+	made before the expiration of the period previously agreed upon. 614
	737	+	Sec. 22. Section 12-416 of the general statutes is repealed and the 615
	738	+	following is substituted in lieu thereof (Effective from passage): 616
	739	+	If any person fails to make a return, the commissioner shall make an 617
	740	+	estimate of the amount of the gross receipts of the person or, as the case 618
	741	+	may be, of the amount of the total sales price of services or tangible 619
	742	+	personal property sold or purchased by the person, the storage, 620
	743	+	acceptance, consumption or other use of which in this state is subject to 621
	744	+	the use tax. The estimate shall be made for the period or periods in 622
	745	+	respect to which the person failed to make a return and shall be based 623
	746	+	upon any information which is in or may come into the commissioner's 624
	747	+	possession. To the tax imposed upon the basis of such estimate, there 625
	748	+	shall be added an amount equal to fifteen per cent of such tax, or fifty 626
	749	+	dollars, whichever is greater. No person shall be subject to a penalty 627
	750	+	under both this section and section 12-419, as amended by this act. 628
	751	+	[Except in the case of new information that may come into the 629
	752	+	commissioner's possession, the] The commissioner may [not] make 630
	753	+	more than one assessment for a tax period for which a tax return has not 631
	754	+	been filed. 632 Raised Bill No. 5472
	755	+
	756	+
	757	+
	758	+	LCO No. 2517 21 of 43
	759	+
	760	+	(b) The amount of the assessment shall bear interest at the rate of one 633
	761	+	per cent per month or fraction thereof from the last day of the month 634
	762	+	succeeding the period for which the amount or any portion thereof 635
	763	+	should have been returned until the date of payment. 636
	764	+	(c) Promptly after making the assessment, the commissioner shall 637
	765	+	give to the person written notice of the estimate, assessment and 638
	766	+	penalty, the notice to be served personally or by mail in the manner 639
	767	+	prescribed for service of notice of a deficiency assessment. 640
	768	+	(d) Nothing in this section shall preclude the commissioner from 641
	769	+	issuing a deficiency assessment or reassessment pursuant to the 642
	770	+	provisions of section 12-415, as amended by this act, for any period for 643
	771	+	which the commissioner issues a written notice of estimate, assessment 644
	772	+	and penalty under this section. 645
	773	+	Sec. 23. Section 12-417 of the general statutes is repealed and the 646
	774	+	following is substituted in lieu thereof (Effective from passage): 647
	775	+	[(1)] (a) If the commissioner believes that the collection of any tax or 648
	776	+	any amount of tax required to be collected and paid to the state or of any 649
	777	+	assessment will be jeopardized by delay, the commissioner shall make 650
	778	+	an assessment or reassessment of the tax or amount of tax required to 651
	779	+	be collected, noting that fact upon the assessment or reassessment and 652
	780	+	serving written notice thereof, personally or by mail, in the manner 653
	781	+	prescribed for service of notice of a deficiency assessment or 654
	782	+	reassessment, on the person against whom the jeopardy assessment or 655
	783	+	reassessment is made. Ten days after the date on which such notice is 656
	784	+	served on such person, such notice shall constitute a final assessment or 657
	785	+	reassessment except only for such amounts as to which such person has 658
	786	+	filed a written [petition for reassessment] protest with the 659
	787	+	commissioner, as provided in [subdivision (3)] subsection (c) of this 660
	788	+	section. 661
	789	+	[(2)] (b) The amount assessed or reassessed is due and payable no 662
	790	+	later than the tenth day after service of the notice of assessment or 663
	791	+	reassessment, unless on or before such tenth day the person against 664 Raised Bill No. 5472
	792	+
	793	+
	794	+
	795	+	LCO No. 2517 22 of 43
	796	+
	797	+	whom such assessment or reassessment is made has obtained a stay of 665
	798	+	collection, as provided in [subdivision (3)] subsection (c) of this section. 666
	799	+	To the extent that collection has not been stayed, the commissioner may 667
	800	+	enforce collection of such tax by using the method provided in section 668
	801	+	12-35, as amended by this act, or by using any other method provided 669
	802	+	for in the general statutes relating to the enforced collection of taxes, 670
	803	+	provided, if the amount of such tax has been definitely fixed, the amount 671
	804	+	so fixed shall be assessed and collected, and if the amount of such tax 672
	805	+	has not been definitely fixed, the commissioner shall assess and collect 673
	806	+	such amount as, in the commissioner's opinion, from the facts available 674
	807	+	to the commissioner, is sufficient. If the amount specified in the notice 675
	808	+	of jeopardy assessment or reassessment is not paid on or before the tenth 676
	809	+	day after service of notice thereof upon the person against whom the 677
	810	+	jeopardy assessment or reassessment is made, the delinquency penalty 678
	811	+	and the interest provided in section 12-419, as amended by this act, shall 679
	812	+	attach to the amount of the tax or the amount of the tax required to be 680
	813	+	collected. 681
	814	+	[(3)] (c) The person against whom a jeopardy assessment or 682
	815	+	reassessment is made may file a [petition for the reassessment] written 683
	816	+	protest thereof, pursuant to section 12-418, as amended by this act, with 684
	817	+	the commissioner on or before the tenth day after the service upon such 685
	818	+	person of notice of the jeopardy assessment or reassessment. Such 686
	819	+	person may obtain a stay of collection of the whole or any part of the 687
	820	+	amount of such jeopardy assessment or reassessment by filing with the 688
	821	+	commissioner, on or before such tenth day, a bond of a surety company 689
	822	+	authorized to do business in this state or other security acceptable to the 690
	823	+	commissioner in such an amount not exceeding double the amount as 691
	824	+	to which the stay is desired, as the commissioner deems necessary to 692
	825	+	ensure compliance with this chapter, conditioned upon payment of as 693
	826	+	much of the amount, the collection of which is stayed by the bond, as is 694
	827	+	found to be due from such person. The security may be sold by the 695
	828	+	commissioner in the manner prescribed by section 12-430, as amended 696
	829	+	by this act. At any time thereafter in respect to the whole or any part of 697
	830	+	the amount covered by the bond, such person may waive the stay, and 698 Raised Bill No. 5472
	831	+
	832	+
	833	+
	834	+	LCO No. 2517 23 of 43
	835	+
	836	+	if as the result of such waiver, any part of the amount covered by the 699
	837	+	bond is paid, the bond shall, at the request of such person, be 700
	838	+	proportionately reduced. 701
	839	+	Sec. 24. Section 12-418 of the general statutes is repealed and the 702
	840	+	following is substituted in lieu thereof (Effective from passage): 703
	841	+	[(1)(A)] (a) (1) Any person against whom an assessment or a 704
	842	+	reassessment is made under section 12-414a, 12-415, as amended by this 705
	843	+	act, 12-416, as amended by this act, or 12-424 or any person directly 706
	844	+	interested may [petition for a reassessment] file a written protest not 707
	845	+	later than sixty days after service upon such person of notice thereof. If 708
	846	+	a petition for reassessment is not filed within the sixty-day period, the 709
	847	+	assessment or reassessment becomes final at the expiration of the 710
	848	+	period. 711
	849	+	[(B)] (2) Any person against whom an assessment or reassessment is 712
	850	+	made under section 12-417, as amended by this act, or any person 713
	851	+	directly interested may [petition for a reassessment] file a written 714
	852	+	protest not later than ten days after service of notice upon such person. 715
	853	+	If a [petition for reassessment] written protest is not filed within such 716
	854	+	ten-day period, the assessment or reassessment becomes final at the 717
	855	+	expiration of the period. 718
	856	+	[(2)] (b) If a [petition for reassessment] written protest is filed within 719
	857	+	the sixty-day period, in the case of an assessment or reassessment made 720
	858	+	under section 12-414a, 12-415, as amended by this act, 12-416, as 721
	859	+	amended by this act, or 12-424, or within the ten-day period, in the case 722
	860	+	of an assessment or reassessment made under section 12-417, as 723
	861	+	amended by this act, the commissioner shall reconsider the assessment 724
	862	+	or reassessment and, if the person has so requested in the petition, shall, 725
	863	+	in the commissioner's discretion, grant the person an oral hearing and 726
	864	+	shall give such person ten days' notice of the time and place of the 727
	865	+	hearing. The commissioner may continue the hearing from time to time, 728
	866	+	as may be necessary, and may assign the conduct of such hearing to a 729
	867	+	representative of the commissioner. 730 Raised Bill No. 5472
	868	+
	869	+
	870	+
	871	+	LCO No. 2517 24 of 43
	872	+
	873	+	[(3)] (c) The commissioner may decrease or increase the amount of 731
	874	+	the assessment or reassessment before it becomes final, but the amount 732
	875	+	may be increased only if a claim for the increase is asserted by the 733
	876	+	commissioner at or before the hearing. 734
	877	+	[(4)] (d) The order or decision of the commissioner upon a [petition 735
	878	+	for reassessment] protest becomes final one month after service upon 736
	879	+	the [petitioner] person filing the protest of notice thereof unless within 737
	880	+	such period [the petitioner] such person seeks judicial review of the 738
	881	+	commissioner's order or decision pursuant to section 12-422. 739
	882	+	[(5)] (e) All assessments or reassessments made by the commissioner 740
	883	+	under section 12-414a, 12-415, as amended by this act, 12-416, as 741
	884	+	amended by this act, or 12-424 are due and payable at the time they 742
	885	+	become final. 743
	886	+	[(6)] (f) Any notice required by this section shall be served personally 744
	887	+	or by mail in the manner prescribed for service of notice of a deficiency 745
	888	+	assessment. 746
	889	+	Sec. 25. Section 12-419 of the general statutes is repealed and the 747
	890	+	following is substituted in lieu thereof (Effective from passage): 748
	891	+	(a) Any person, other than an individual making purchases for 749
	892	+	personal use or consumption and not making purchases for use or 750
	893	+	consumption in carrying on a trade, occupation, business or profession, 751
	894	+	who fails to pay any tax to the state or any amount of tax required to be 752
	895	+	collected and paid to the state, except amounts of assessments or 753
	896	+	reassessments made by the commissioner under sections 12-415 and 12-754
	897	+	416, as amended by this act, within the time required shall pay, in 755
	898	+	addition to such tax or such amount of tax required to be collected and 756
	899	+	paid, a penalty of fifteen per cent of the tax or fifty dollars, whichever 757
	900	+	amount is greater, plus interest on such tax or such amount of tax 758
	901	+	required to be collected and paid at the rate of one per cent per month 759
	902	+	or fraction thereof from the due date to the date of payment. 760
	903	+	(b) Any individual making purchases for personal use or 761 Raised Bill No. 5472
	904	+
	905	+
	906	+
	907	+	LCO No. 2517 25 of 43
	908	+
	909	+	consumption and not making purchases for use or consumption in 762
	910	+	carrying on a trade, occupation, business or profession who fails to pay 763
	911	+	use tax to the state, except amounts of assessments or reassessments 764
	912	+	made by the commissioner under sections 12-415 and 12-416, as 765
	913	+	amended by this act, within the time required shall pay, in addition to 766
	914	+	such tax, a penalty of ten per cent of the tax, plus interest on such tax at 767
	915	+	the rate of one per cent per month or fraction thereof from the due date 768
	916	+	of such tax to the date of payment. 769
	917	+	(c) Subject to the provisions of section 12-3a, the commissioner may 770
	918	+	waive all or any part of the penalties provided under this chapter when 771
	919	+	it is proven to the satisfaction of the commissioner that failure to pay 772
	920	+	any tax was due to reasonable cause and was not intentional or due to 773
	921	+	neglect. 774
	922	+	Sec. 26. Subdivision (6) of subsection (a) of section 12-408c of the 775
	923	+	general statutes is repealed and the following is substituted in lieu 776
	924	+	thereof (Effective from passage): 777
	925	+	(6) The commissioner may, at any time within three years after the 778
	926	+	date of receipt of such claim for refund, examine such claim and 779
	927	+	supporting documentation and, if any error is disclosed by such 780
	928	+	examination, mail a notice of assessment or reassessment in the manner 781
	929	+	provided in section 12-415, as amended by this act, as if a return had 782
	930	+	been filed with which the commissioner was not satisfied. In such event, 783
	931	+	the claimant may [petition for reassessment] file a written protest in the 784
	932	+	time and manner provided in section 12-418, as amended by this act. 785
	933	+	The order or decision of the commissioner upon the petition for 786
	934	+	reassessment shall be subject to judicial review in the time and manner 787
	935	+	provided in section 12-422. 788
	936	+	Sec. 27. Subsections (c) and (d) of section 12-420b of the general 789
	937	+	statutes are repealed and the following is substituted in lieu thereof 790
	938	+	(Effective from passage): 791
	939	+	(c) The commissioner may, in the commissioner’s sole discretion, 792
	940	+	terminate a managed compliance agreement and conduct an audit of an 793 Raised Bill No. 5472
	941	+
	942	+
	943	+
	944	+	LCO No. 2517 26 of 43
	945	+
	946	+	eligible taxpayer under [subdivision (1)] subsection (a) of section 12-415, 794
	947	+	as amended by this act, if the eligible taxpayer fails to fulfill any of the 795
	948	+	terms of a managed compliance agreement and such failure is materially 796
	949	+	adverse to the commissioner and the taxpayer fails to cure such failure 797
	950	+	not later than thirty days after the mailing of written notice of such 798
	951	+	failure by the commissioner, provided no such notice need be given in 799
	952	+	the event such failure is not capable of being cured or the commissioner 800
	953	+	believes that the collection of any tax required to be collected and paid 801
	954	+	to the state or of any assessment or reassessment will be jeopardized by 802
	955	+	delay. Any such termination shall be effective on the first day of the 803
	956	+	fourth month following the month in which notice of such termination 804
	957	+	is given by the commissioner to the taxpayer, except that such 805
	958	+	termination shall take effect immediately if such failure is not capable of 806
	959	+	being cured or if the commissioner believes that the collection of any tax 807
	960	+	required to be collected and paid to the state or of any assessment or 808
	961	+	reassessment will be jeopardized by delay. 809
	962	+	(d) Nothing in this section shall abridge or alter any other 810
	963	+	requirements, rights or obligations of an eligible taxpayer or the 811
	964	+	commissioner granted or imposed by statute or regulation, including, 812
	965	+	but not limited to, penalties for negligence or intentional disregard of 813
	966	+	the provisions of this chapter, except as provided in subsection (c) of this 814
	967	+	section; penalties for failure to file returns or for fraud or intent to evade 815
	968	+	the provisions of this chapter; limitation periods and waivers of 816
	969	+	limitation periods; the right of an eligible taxpayer to [petition for 817
	970	+	reassessment] file a written protest under section 12-418, as amended by 818
	971	+	this act; the right of an eligible taxpayer to appeal an assessment under 819
	972	+	section 12-422; or the right of an eligible taxpayer to claim a refund 820
	973	+	under section 12-425. 821
	974	+	Sec. 28. Subsections (b) to (d), inclusive, of section 12-420c of the 822
	975	+	general statutes are repealed and the following is substituted in lieu 823
	976	+	thereof (Effective from passage): 824
	977	+	(b) Such agreement may provide that, upon compliance by the 825
	978	+	taxpayer with all the terms of [said] such agreement, in calculating the 826 Raised Bill No. 5472
	979	+
	980	+
	981	+
	982	+	LCO No. 2517 27 of 43
	983	+
	984	+	total amount of the audit assessment resulting from such managed audit 827
	985	+	the first ten thousand dollars of interest and ten per cent of any 828
	986	+	additional interest otherwise due under [subdivision (2)] subsection (b) 829
	987	+	of section 12-415, as amended by this act, shall not be imposed. Any 830
	988	+	interest accruing after the initial assessment shall be at the rate of 831
	989	+	interest specified in [subdivision (2)] subsection (b) of section 12-415, as 832
	990	+	amended by this act. 833
	991	+	(c) The commissioner may, in the commissioner's sole discretion, 834
	992	+	terminate a managed audit agreement and conduct an audit of an 835
	993	+	eligible taxpayer under [subdivision (1)] subsection (a) of section 12-415, 836
	994	+	as amended by this act, if the eligible taxpayer fails to fulfill any of the 837
	995	+	terms of a managed audit agreement, or if the commissioner believes 838
	996	+	that a managed audit should not be conducted for any other reason. 839
	997	+	(d) Nothing in this section shall abridge or alter any other 840
	998	+	requirements, rights or obligations of an eligible taxpayer or the 841
	999	+	commissioner granted or imposed by statute or regulation, including, 842
	1000	+	but not limited to, penalties for negligence or intentional disregard of 843
	1001	+	the provisions of this chapter, except as provided in subsection (c) of this 844
	1002	+	section; penalties for failure to file returns or for fraud or intent to evade 845
	1003	+	the provisions of this chapter; limitation periods and waivers of 846
	1004	+	limitation periods; the right of an eligible taxpayer to [petition for 847
	1005	+	reassessment] file a written protest under section 12-418, as amended by 848
	1006	+	this act; the right of an eligible taxpayer to appeal an assessment under 849
	1007	+	section 12-422 or the right of an eligible taxpayer to claim a refund under 850
	1008	+	section 12-425. 851
	1009	+	Sec. 29. Subdivision (1) of section 12-425 of the general statutes is 852
	1010	+	repealed and the following is substituted in lieu thereof (Effective from 853
	1011	+	passage): 854
	1012	+	No refund shall be allowed unless a claim therefor is filed with the 855
	1013	+	commissioner within three years from the last day of the month 856
	1014	+	succeeding the period for which the overpayment was made, or, with 857
	1015	+	respect to assessments or reassessments made under sections 12-415 and 858 Raised Bill No. 5472
	1016	+
	1017	+
	1018	+
	1019	+	LCO No. 2517 28 of 43
	1020	+
	1021	+	12-416, as amended by this act, within six months after the assessments 859
	1022	+	become final. No credit shall be allowed after the expiration of the 860
	1023	+	period specified for filing claims for refund unless a claim for credit is 861
	1024	+	filed with the commissioner within such period, or unless the credit 862
	1025	+	relates to a period for which a waiver is given pursuant to subsection (g) 863
	1026	+	of section 12-415, as amended by this act. 864
	1027	+	Sec. 30. Subparagraphs (C) and (D) of subdivision (7) of section 12-865
	1028	+	430 of the general statutes are repealed and the following is substituted 866
	1029	+	in lieu thereof (Effective from passage): 867
	1030	+	(C) (i) Every prime or general contractor who is an unverified 868
	1031	+	contractor shall post with the commissioner a good and valid bond with 869
	1032	+	a surety company authorized to do business in this state in an amount 870
	1033	+	equal to five per cent of the contract price, to secure the payment of any 871
	1034	+	sums due under this chapter either from such contractor or from any 872
	1035	+	subcontractor who enters into a contract with such contractor to 873
	1036	+	perform any part of the contract entered into by such contractor. The 874
	1037	+	commissioner shall release such contractor from its obligations under 875
	1038	+	such bond if it has been established, to the commissioner's satisfaction, 876
	1039	+	that such contractor has met the requirements of either clause (ii) or (iii) 877
	1040	+	of this subparagraph. 878
	1041	+	(ii) If a prime or general contractor who is an unverified contractor 879
	1042	+	establishes, to the satisfaction of the commissioner by submitting such 880
	1043	+	documentation, including any forms prescribed by the commissioner, 881
	1044	+	as the commissioner deems necessary, that such contractor has paid all 882
	1045	+	of the taxes that it owes in connection with the contract and that its 883
	1046	+	subcontractors who are unverified contractors have paid all of the taxes 884
	1047	+	that they owe in connection with the contract, the commissioner shall 885
	1048	+	release such contractor from its obligations under the bond. 886
	1049	+	(iii) (I) If a prime or general contractor who is an unverified contractor 887
	1050	+	establishes, to the satisfaction of the commissioner by submitting such 888
	1051	+	documentation, including any forms prescribed by the commissioner, 889
	1052	+	as the commissioner deems necessary, that such contractor has paid all 890 Raised Bill No. 5472
	1053	+
	1054	+
	1055	+
	1056	+	LCO No. 2517 29 of 43
	1057	+
	1058	+	of the taxes that it owes in connection with the contract, has held back 891
	1059	+	an amount equal to five per cent of the payments being made by such 892
	1060	+	contractor in connection with the contract to its subcontractors who are 893
	1061	+	unverified contractors, and has complied with the provisions of either 894
	1062	+	subclause (V) or (VI) of this clause, as the case may be, the commissioner 895
	1063	+	shall release such contractor from its obligations under the bond. 896
	1064	+	(II) Every prime or general contractor who is an unverified contractor 897
	1065	+	and doing business with a subcontractor who is an unverified contractor 898
	1066	+	shall hold back an amount equal to five per cent of such payments 899
	1067	+	otherwise required to be made to such subcontractor until such 900
	1068	+	subcontractor furnishes such contractor with a certificate of compliance, 901
	1069	+	as described in this clause, authorizing the full or partial release of the 902
	1070	+	amount held back from such payments to such subcontractor. Such 903
	1071	+	contractor shall provide written notice of the requirement to hold back 904
	1072	+	to each subcontractor who is an unverified contractor not later than the 905
	1073	+	time of commencement of work under the contract by such 906
	1074	+	subcontractor. 907
	1075	+	(III) The amount required to be held back from a subcontractor who 908
	1076	+	is an unverified contractor, when so held back, shall be held to be a 909
	1077	+	special fund in trust for the state. No such subcontractor shall have any 910
	1078	+	right of action against a prime or general contractor holding back under 911
	1079	+	this clause with respect to any amount held back in compliance with or 912
	1080	+	intended compliance with this clause. 913
	1081	+	(IV) Any subcontractor who is an unverified contractor shall, upon 914
	1082	+	the completion of its work under the contract, request the commissioner, 915
	1083	+	in writing, for the issuance of a certificate of compliance to such 916
	1084	+	subcontractor. Such subcontractor shall submit, with such request, such 917
	1085	+	documentation, including any forms prescribed by the commissioner, 918
	1086	+	as the commissioner deems necessary. The commissioner shall, after 919
	1087	+	receipt of such request and such required documentation, review the 920
	1088	+	documentation in the context of generally accepted construction 921
	1089	+	industry cost guidelines for the scope and type of construction project. 922
	1090	+	Not later than one hundred twenty days after the receipt by the 923 Raised Bill No. 5472
	1091	+
	1092	+
	1093	+
	1094	+	LCO No. 2517 30 of 43
	1095	+
	1096	+	commissioner of the required documentation, the commissioner shall 924
	1097	+	either issue a certificate of compliance authorizing the full or partial 925
	1098	+	release of an amount held back from payments being made to such 926
	1099	+	subcontractor, or shall be deemed to have issued such certificate. 927
	1100	+	(V) If the commissioner issues a certificate of compliance authorizing 928
	1101	+	a full release of the amount held back from a subcontractor who is an 929
	1102	+	unverified contractor, the prime or general contractor holding back such 930
	1103	+	amount shall pay over such amount to such subcontractor. Such 931
	1104	+	contractor shall not be liable for any claim of the commissioner for any 932
	1105	+	taxes of such subcontractor arising from the activities of such 933
	1106	+	subcontractor on the project. 934
	1107	+	(VI) If the commissioner issues a certificate of compliance authorizing 935
	1108	+	a partial release of the amount held back from a subcontractor who is an 936
	1109	+	unverified contractor, the prime or general contractor holding back such 937
	1110	+	amount shall pay over the released amount to such subcontractor and 938
	1111	+	shall pay over the unreleased amount to the commissioner. When such 939
	1112	+	contractor pays over to the commissioner an amount held back in 940
	1113	+	accordance with this subclause, such contractor shall not be liable for 941
	1114	+	any claim of such subcontractor for such amount or for any claim of the 942
	1115	+	commissioner for any taxes of such subcontractor arising from the 943
	1116	+	activities of such subcontractor on the project for which the amount was 944
	1117	+	paid over. If the amount that such contractor is required to pay over to 945
	1118	+	the commissioner is not paid over on or before the thirtieth day after the 946
	1119	+	date of mailing of such certificate of compliance, such contractor shall 947
	1120	+	be liable for a penalty equal to ten per cent of such amount. The amount 948
	1121	+	that such contractor is required to pay over to the commissioner, and 949
	1122	+	the penalty thereon, may be collected under the provisions of section 12-950
	1123	+	35, as amended by this act. 951
	1124	+	(VII) The commissioner shall treat the issuance to a subcontractor 952
	1125	+	who is an unverified contractor of a certificate of compliance 953
	1126	+	authorizing a partial release of an amount held back in the same manner 954
	1127	+	as the issuance to such subcontractor of a notice of assessment or 955
	1128	+	reassessment under section 12-415, as amended by this act. 956 Raised Bill No. 5472
	1129	+
	1130	+
	1131	+
	1132	+	LCO No. 2517 31 of 43
	1133	+
	1134	+	(VIII) The issuance to a subcontractor who is an unverified contractor 957
	1135	+	of a certificate of compliance shall not preclude the commissioner, in the 958
	1136	+	exercise of the commissioner's authority under this chapter, from 959
	1137	+	examining the tax returns and books and records of such subcontractor 960
	1138	+	and, if appropriate and other than in connection with the project for 961
	1139	+	which the certificate of compliance was issued, from making an 962
	1140	+	assessment or reassessment against such subcontractor. 963
	1141	+	(D) (i) Every prime or general contractor who is either a resident 964
	1142	+	contractor or a verified contractor and doing business with a 965
	1143	+	subcontractor who is an unverified contractor shall hold back an 966
	1144	+	amount equal to five per cent of such payments otherwise required to 967
	1145	+	be made to such subcontractor until such subcontractor furnishes such 968
	1146	+	contractor with a certificate of compliance, as described in this 969
	1147	+	subparagraph, authorizing the full or partial release of the amount held 970
	1148	+	back from such payments to such subcontractor. Such contractor shall 971
	1149	+	provide written notice of the requirement to hold back to each 972
	1150	+	subcontractor who is an unverified contractor not later than the time of 973
	1151	+	commencement of work under the contract by such subcontractor. 974
	1152	+	(ii) The amount required to be held back from a subcontractor who is 975
	1153	+	an unverified contractor, when so held back, shall be held to be a special 976
	1154	+	fund in trust for the state. No such subcontractor shall have any right of 977
	1155	+	action against a prime or general contractor holding back under this 978
	1156	+	subparagraph with respect to any amount held back in compliance with 979
	1157	+	or intended compliance with this subparagraph. 980
	1158	+	(iii) A subcontractor who is an unverified contractor shall, upon the 981
	1159	+	completion of its work under the contract, request the commissioner, in 982
	1160	+	writing, for the issuance of a certificate of compliance to such 983
	1161	+	subcontractor. Such subcontractor shall submit, with such request, such 984
	1162	+	documentation, including any forms prescribed by the commissioner, 985
	1163	+	as the commissioner deems necessary. The commissioner shall, after 986
	1164	+	receipt of such request and such required documentation, review the 987
	1165	+	documentation in the context of generally accepted construction 988
	1166	+	industry cost guidelines for the scope and type of construction project. 989 Raised Bill No. 5472
	1167	+
	1168	+
	1169	+
	1170	+	LCO No. 2517 32 of 43
	1171	+
	1172	+	Not later than one hundred twenty days after the receipt by the 990
	1173	+	commissioner of the required documentation, the commissioner shall 991
	1174	+	either issue a certificate of compliance authorizing the full or partial 992
	1175	+	release of an amount held back from payments being made to such 993
	1176	+	subcontractor or shall be deemed to have issued such certificate. 994
	1177	+	(iv) If the commissioner issues a certificate of compliance authorizing 995
	1178	+	a full release of the amount held back from a subcontractor who is an 996
	1179	+	unverified contractor, the prime or general contractor holding back such 997
	1180	+	amount shall pay over such amount to such subcontractor. Such 998
	1181	+	contractor shall not be liable for any claim of the commissioner for any 999
	1182	+	taxes of such subcontractor arising from the activities of such 1000
	1183	+	subcontractor on the project. 1001
	1184	+	(v) If the commissioner issues a certificate of compliance authorizing 1002
	1185	+	a partial release of the amount held back from a subcontractor who is an 1003
	1186	+	unverified contractor, the prime or general contractor holding back such 1004
	1187	+	amount shall pay over the released amount to such subcontractor and 1005
	1188	+	shall pay over the unreleased amount to the commissioner. When such 1006
	1189	+	contractor pays over to the commissioner an amount held back in 1007
	1190	+	accordance with this clause, such contractor shall not be liable for any 1008
	1191	+	claim of such subcontractor for such amount or for any claim of the 1009
	1192	+	commissioner for any taxes of such subcontractor arising from the 1010
	1193	+	activities of such subcontractor on the project for which the amount was 1011
	1194	+	paid over. If the amount that such contractor is required to pay over to 1012
	1195	+	the commissioner is not paid over on or before the thirtieth day after the 1013
	1196	+	date of mailing of such certificate of compliance, such contractor shall 1014
	1197	+	be liable for a penalty equal to ten per cent of such amount. The amount 1015
	1198	+	that such contractor is required to pay over to the commissioner, and 1016
	1199	+	the penalty thereon, may be collected under the provisions of section 12-1017
	1200	+	35, as amended by this act. 1018
	1201	+	(vi) The commissioner shall treat the issuance to a subcontractor who 1019
	1202	+	is an unverified contractor of a certificate of compliance authorizing a 1020
	1203	+	partial release of an amount held back in the same manner as the 1021
	1204	+	issuance to such subcontractor of a notice of assessment or reassessment 1022 Raised Bill No. 5472
	1205	+
	1206	+
	1207	+
	1208	+	LCO No. 2517 33 of 43
	1209	+
	1210	+	under section 12-415, as amended by this act. 1023
	1211	+	(vii) The issuance to a subcontractor who is an unverified contractor 1024
	1212	+	of a certificate of compliance shall not preclude the commissioner, in the 1025
	1213	+	exercise of the commissioner's authority under this chapter, from 1026
	1214	+	examining the tax returns and books and records of such subcontractor 1027
	1215	+	and, if appropriate and other than in connection with the project for 1028
	1216	+	which the certificate of compliance was issued, from making an 1029
	1217	+	assessment or reassessment against such subcontractor. 1030
	1218	+	Sec. 31. Section 12-35 of the general statutes is repealed and the 1031
	1219	+	following is substituted in lieu thereof (Effective from passage): 1032
	1220	+	(a) (1) Wherever used in this chapter, unless otherwise provided, 1033
	1221	+	"state collection agency" includes the Treasurer, the Commissioner of 1034
	1222	+	Revenue Services and any other state official, board or commission 1035
	1223	+	authorized by law to collect taxes payable to the state and any duly 1036
	1224	+	appointed deputy of any such official, board or commission; "tax" 1037
	1225	+	includes not only the principal of any tax but also all interest, penalties, 1038
	1226	+	fees and other charges added thereto by law; and "serving officer" 1039
	1227	+	includes any state marshal, constable or employee of such state 1040
	1228	+	collection agency designated for such purpose by a state collection 1041
	1229	+	agency and any person so designated by the Labor Commissioner. 1042
	1230	+	(2) Upon the failure of any person to pay any tax, except any tax 1043
	1231	+	under chapter 216, due the state within thirty days from its due date, the 1044
	1232	+	state collection agency charged by law with its collection shall add 1045
	1233	+	thereto such penalty or interest or both as are prescribed by law, 1046
	1234	+	provided, (A) if any statutory penalty is not specified, there may be 1047
	1235	+	added a penalty in the amount of ten per cent of the whole or such part 1048
	1236	+	of the principal of the tax as is unpaid or fifty dollars, whichever amount 1049
	1237	+	is greater, and [provided,] (B) if any statutory interest is not specified, 1050
	1238	+	there shall be added interest at the rate of one per cent of the whole or 1051
	1239	+	such part of the principal of the tax as is unpaid for each month or 1052
	1240	+	fraction thereof, from the due date of such tax to the date of payment. 1053
	1241	+	(3) Upon the failure of any person to pay any tax, except any tax 1054 Raised Bill No. 5472
	1242	+
	1243	+
	1244	+
	1245	+	LCO No. 2517 34 of 43
	1246	+
	1247	+	under chapter 216, due within thirty days of its due date, the state 1055
	1248	+	collection agency charged by law with the collection of such tax may 1056
	1249	+	make out and sign a warrant directed to any serving officer for distraint 1057
	1250	+	upon any property of such person found within the state, whether real 1058
	1251	+	or personal. An itemized bill shall be attached thereto, certified by the 1059
	1252	+	state collection agency issuing such warrant as a true statement of the 1060
	1253	+	amount due from such person. 1061
	1254	+	(A) Such warrant shall have the same force and effect as an execution 1062
	1255	+	issued pursuant to chapter 906. Such warrant may be levied on any real 1063
	1256	+	property or tangible or intangible personal property of such person, and 1064
	1257	+	sale made pursuant to such warrant in the same manner and with the 1065
	1258	+	same force and effect as a levy of sale pursuant to an execution. In 1066
	1259	+	addition thereto, if such warrant has been issued by the Commissioner 1067
	1260	+	of Revenue Services, [his] the commissioner's deputy, the Labor 1068
	1261	+	Commissioner, the executive director of the Employment Security 1069
	1262	+	Division or any person in the Employment Security Division in a 1070
	1263	+	position equivalent to or higher than the position presently held by a 1071
	1264	+	revenue examiner four, [said] such serving officer shall be authorized to 1072
	1265	+	place a keeper in any place of business and it shall be such keeper's duty 1073
	1266	+	to secure the income of such business for the state and, when it is in the 1074
	1267	+	best interest of the state, to force cessation of such business operation. In 1075
	1268	+	addition, the Attorney General may collect any such tax by civil action. 1076
	1269	+	Each serving officer so receiving a warrant shall make a return with 1077
	1270	+	respect to such warrant to the appropriate collection agency within a 1078
	1271	+	period of ten days following receipt of such warrant. 1079
	1272	+	(B) Each serving officer shall collect from such person, in addition to 1080
	1273	+	the amount shown on such warrant, [his] such officer's fees and charges, 1081
	1274	+	which shall be twice those authorized by statute for serving officers, 1082
	1275	+	provided the minimum charge shall be five dollars and money collected 1083
	1276	+	pursuant to such warrant shall be first applied to the amount of any fees 1084
	1277	+	and charges of the serving officer. In the case of an employee of the state 1085
	1278	+	acting as a serving officer the fees and charges collected by such 1086
	1279	+	employee shall inure to the benefit of the state. 1087 Raised Bill No. 5472
	1280	+
	1281	+
	1282	+
	1283	+	LCO No. 2517 35 of 43
	1284	+
	1285	+	(4) For the purposes of this section, "keeper" means a person who has 1088
	1286	+	been given authority by an officer authorized to serve a tax warrant to 1089
	1287	+	act in the state's interest to secure the income of a business for the state 1090
	1288	+	and, when it is in the best interest of the state, to force the cessation of 1091
	1289	+	such business's operation, upon the failure of such business to pay taxes 1092
	1290	+	owed to the state. 1093
	1291	+	(b) (1) Any such warrant on any intangible personal property of any 1094
	1292	+	person may be served by mailing a certified copy of such warrant by 1095
	1293	+	certified mail, return receipt requested, to any third person in possession 1096
	1294	+	of, or obligated with respect to, receivables, bank accounts, evidences of 1097
	1295	+	debt, securities, salaries, wages, commissions, compensation or other 1098
	1296	+	intangible personal property subject to such warrant, ordering such 1099
	1297	+	third person to forthwith deliver such property or pay the amount due 1100
	1298	+	or payable to the state collection agency that has made out such warrant, 1101
	1299	+	provided such warrant may be issued only after the state collection 1102
	1300	+	agency making out such warrant has notified the person owning such 1103
	1301	+	property, in writing, of its intention to issue such warrant. The notice of 1104
	1302	+	intent shall be: (A) Given in person; (B) left at the dwelling or usual place 1105
	1303	+	of business of such person; or (C) sent by certified mail, return receipt 1106
	1304	+	requested, to such person's last known address, not less than thirty days 1107
	1305	+	before the day the warrant is to be issued. 1108
	1306	+	(2) Any such warrant on any intangible personal property of any 1109
	1307	+	person may be served by electronic mail, facsimile machine or other 1110
	1308	+	electronic means on any third person in possession of, or obligated with 1111
	1309	+	respect to, receivables, bank accounts, evidences of debt, securities, 1112
	1310	+	salaries, wages, commissions, compensation or other intangible 1113
	1311	+	personal property subject to such warrant, ordering such third person 1114
	1312	+	to forthwith deliver such property or pay the amount due or payable to 1115
	1313	+	the state collection agency that has made out such warrant, provided 1116
	1314	+	such warrant may be issued only after the state collection agency 1117
	1315	+	making out such warrant has notified the person owning such property, 1118
	1316	+	in writing, of its intention to issue such warrant. The notice of intent 1119
	1317	+	shall be: (A) Given in person; (B) left at the dwelling or usual place of 1120
	1318	+	business of such person; or (C) sent by certified mail, return receipt 1121 Raised Bill No. 5472
	1319	+
	1320	+
	1321	+
	1322	+	LCO No. 2517 36 of 43
	1323	+
	1324	+	requested, to such person's last-known address, not less than thirty days 1122
	1325	+	before the day the warrant is to be issued. Any such warrant for tax due 1123
	1326	+	may further include an order to such third person to continually deliver, 1124
	1327	+	during the one hundred eighty days immediately following the date of 1125
	1328	+	issuance of the warrant or until the tax is fully paid, whichever occurs 1126
	1329	+	earlier, all intangible personal property that is due and that becomes due 1127
	1330	+	to the person owing the tax. Except as otherwise provided in this 1128
	1331	+	subdivision, such warrant shall have the same force and effect as an 1129
	1332	+	execution issued pursuant to chapter 906. 1130
	1333	+	(c) (1) Except as provided in subdivision (3) of this subsection: 1131
	1334	+	(A) The Commissioner of Revenue Services may not collect a tax after 1132
	1335	+	ten years from the date the tax was reported on a return that was filed 1133
	1336	+	with the commissioner; and 1134
	1337	+	(B) If the commissioner makes an assessment of any tax within the 1135
	1338	+	statute of limitations applicable to the period for which such assessment 1136
	1339	+	was made, the commissioner may not collect such tax after ten years 1137
	1340	+	from the date such assessment became final. 1138
	1341	+	(2) Any taxes that remain unpaid after the applicable ten-year period 1139
	1342	+	shall be deemed abated as of the first day of the eleventh year 1140
	1343	+	succeeding the date the return was filed or the assessment became final, 1141
	1344	+	as applicable. 1142
	1345	+	(3) This subsection shall not apply to any taxes for which the 1143
	1346	+	commissioner has entered into an agreement under the provisions of 1144
	1347	+	section 12-2d or 12-2e or to any taxes that have been secured by the 1145
	1348	+	recoding of a lien on the real property or personal property of a 1146
	1349	+	taxpayer. 1147
	1350	+	Sec. 32. (NEW) (Effective from passage) (a) For purposes of this section: 1148
	1351	+	(1) "Consumer collection agency" has the same meaning as provided 1149
	1352	+	in section 36a-800 of the general statutes; and 1150
	1353	+	(2) "Qualifying outstanding tax liabilities" means any taxes due to the 1151 Raised Bill No. 5472
	1354	+
	1355	+
	1356	+
	1357	+	LCO No. 2517 37 of 43
	1358	+
	1359	+	Commissioner of Revenue Services that have been eligible for 1152
	1360	+	collections under the provisions of section 12-35 of the general statutes, 1153
	1361	+	as amended by this act, for not less than three years. "Qualifying 1154
	1362	+	outstanding tax liabilities" does not include (A) taxes that are the subject 1155
	1363	+	of litigation, a criminal investigation, wage garnishment, lien or other 1156
	1364	+	tax warrant, or (B) taxes that are the subject of a settlement agreement, 1157
	1365	+	an active payment plan or an offer of compromise and for which the 1158
	1366	+	taxpayer has not defaulted on such agreement, payment plan or offer of 1159
	1367	+	compromise. 1160
	1368	+	(b) (1) The Commissioner of Revenue Services may sell qualifying 1161
	1369	+	outstanding tax liabilities to any consumer collection agency licensed 1162
	1370	+	under section 36a-801 of the general statutes and in compliance with the 1163
	1371	+	provisions of chapter 669 of the general statutes. Any eligible consumer 1164
	1372	+	collection agency may submit an application to purchase qualifying 1165
	1373	+	outstanding tax liabilities to the commissioner, in such form and manner 1166
	1374	+	prescribed by the commissioner and containing such information as the 1167
	1375	+	commissioner determines is necessary to verify the eligibility of such 1168
	1376	+	consumer collection agency to purchase, and to effectuate the sale of, 1169
	1377	+	qualifying outstanding tax liabilities. 1170
	1378	+	(2) If, after evaluation of an application, the commissioner determines 1171
	1379	+	that it is in the best interest of the state to effectuate such sale, the 1172
	1380	+	commissioner may enter into an agreement with the consumer 1173
	1381	+	collection agency to sell qualifying outstanding tax liabilities to such 1174
	1382	+	agency. Such agreement shall constitute prima facie evidence that the 1175
	1383	+	consumer collection agency is the bona fide purchaser of the qualifying 1176
	1384	+	outstanding tax liabilities identified in the agreement. The provisions of 1177
	1385	+	subsection (c) of section 36a-813 of the general statutes shall not apply 1178
	1386	+	to the commissioner. 1179
	1387	+	(3) Notwithstanding the provisions of section 12-15 of the general 1180
	1388	+	statutes, the commissioner may disclose to a consumer collection agency 1181
	1389	+	that purchases qualifying outstanding tax liabilities such information as 1182
	1390	+	the commissioner deems necessary for such consumer collection agency 1183
	1391	+	to pursue collection of such tax liabilities. Any information disclosed 1184 Raised Bill No. 5472
	1392	+
	1393	+
	1394	+
	1395	+	LCO No. 2517 38 of 43
	1396	+
	1397	+	pursuant to this subdivision may not be redisclosed by the consumer 1185
	1398	+	collection agency, except as necessary for such consumer collection 1186
	1399	+	agency to pursue collection of such tax liabilities. 1187
	1400	+	(c) A consumer collection agency that has purchased qualifying 1188
	1401	+	outstanding tax liabilities: 1189
	1402	+	(1) May pursue collections of such tax liabilities for not more than six 1190
	1403	+	years after the date of sale; and 1191
	1404	+	(2) Shall not be deemed a state collection agency for purposes of 1192
	1405	+	section 12-35 of the general statutes, as amended by this act, by virtue of 1193
	1406	+	the consumer collection agency's purchase of qualifying outstanding tax 1194
	1407	+	liabilities. No consumer collection agency shall hold itself out to be or 1195
	1408	+	represent in any way that it is a state collection agency or affiliated with 1196
	1409	+	or authorized to act on behalf of the commissioner or the state. 1197
	1410	+	(d) Qualifying outstanding tax liabilities purchased under the 1198
	1411	+	provisions of this section may not be resold or otherwise reassigned. 1199
	1412	+	(e) Any qualifying outstanding tax liabilities purchased by a 1200
	1413	+	consumer collection agency shall be deemed to have been satisfied and 1201
	1414	+	moneys received by the commissioner from such sale shall be deemed 1202
	1415	+	to have been applied against the account of the taxpayer that owed such 1203
	1416	+	tax liabilities and shall be deposited in the General Fund. 1204
	1417	+	(f) Nothing in this section shall require the commissioner to sell 1205
	1418	+	qualifying outstanding tax liabilities and any decision to sell qualifying 1206
	1419	+	outstanding tax liabilities shall be at the sole discretion of the 1207
	1420	+	commissioner. 1208
	1421	+	Sec. 33. Section 12-35c of the general statutes is repealed and the 1209
	1422	+	following is substituted in lieu thereof (Effective from passage): 1210
	1423	+	(a) At the request of the Commissioner of Revenue Services, the 1211
	1424	+	Attorney General may bring suit in the name of this state in the 1212
	1425	+	appropriate court of any other state to collect any tax legally due this 1213
	1426	+	state; and any political subdivision of this state or the appropriate officer 1214 Raised Bill No. 5472
	1427	+
	1428	+
	1429	+
	1430	+	LCO No. 2517 39 of 43
	1431	+
	1432	+	thereof, acting in its behalf, may bring suit in the appropriate court of 1215
	1433	+	any other state or the District of Columbia to collect any tax legally due 1216
	1434	+	[to] such political subdivision. 1217
	1435	+	(b) The Commissioner of Revenue Services may enter i nto 1218
	1436	+	agreements with collection agencies and attorneys for collection 1219
	1437	+	services, for the purposes of collecting a taxpayer's unpaid taxes and 1220
	1438	+	penalties and interest thereon. Such collection services may be 1221
	1439	+	performed both within and without this state and may include bringing 1222
	1440	+	an action in the name of this state in the appropriate court of any other 1223
	1441	+	state or the District of Columbia to collect any tax legally due this state. 1224
	1442	+	(c) The courts shall recognize and enforce liabilities for taxes similar 1225
	1443	+	to the taxes imposed by this state and lawfully imposed by any other 1226
	1444	+	state, the District of Columbia or any political subdivision [thereof] of 1227
	1445	+	such state or district, which extends a like comity to this state, and the 1228
	1446	+	duly authorized officer of any other state, the District of Columbia or 1229
	1447	+	any political subdivision [thereof] of such state or district, may sue for 1230
	1448	+	the collection of such taxes in the courts of this state. A certificate by the 1231
	1449	+	Secretary of the State of such other state or the Secretary of the District 1232
	1450	+	of Columbia, as applicable, that the officer suing for the collection of 1233
	1451	+	such a tax is duly authorized to collect the same shall be conclusive 1234
	1452	+	proof of such authority. A certificate by the Commissioner of Revenue 1235
	1453	+	Services that the tax of such other state, the District of Columbia or a 1236
	1454	+	political subdivision [thereof] of such state or district is similar to a tax 1237
	1455	+	imposed by this state shall be prima facie evidence of such similarity. 1238
	1456	+	For the purposes of this section, the words "tax" and "taxes" shall include 1239
	1457	+	interest and penalties due under any taxing statute, and liability for such 1240
	1458	+	interest or penalties, or both, due under a taxing statute of another state, 1241
	1459	+	the District of Columbia or a political subdivision [thereof] of such state 1242
	1460	+	or district shall be recognized and enforced by the courts of this state to 1243
	1461	+	the same extent that the laws of such other state or district, as applicable, 1244
	1462	+	permit the enforcement in its courts of liability for such interest or 1245
	1463	+	penalties, or both, due under the tax laws of this state or any political 1246
	1464	+	subdivision thereof. 1247 Raised Bill No. 5472
	1465	+
	1466	+
	1467	+
	1468	+	LCO No. 2517 40 of 43
	1469	+
	1470	+	Sec. 34. Section 12-35h of the general statutes is repealed and the 1248
	1471	+	following is substituted in lieu thereof (Effective from passage): 1249
	1472	+	When an agreement has been entered into, by the state for the 1250
	1473	+	Commissioner of Revenue Services or by said commissioner, with a 1251
	1474	+	collection agency or attorney for the purpose of collecting a taxpayer’s 1252
	1475	+	unpaid taxes and penalties and interest thereon, the account of the 1253
	1476	+	taxpayer shall be credited with the amounts of such unpaid taxes, 1254
	1477	+	penalties and interest actually collected by the collection agency or 1255
	1478	+	attorney before such amounts are reduced by the compensation paid by 1256
	1479	+	the commissioner to, or retained by, the collection agency or attorney 1257
	1480	+	for collection services provided pursuant to such agreement. 1258
	1481	+	Sec. 35. Section 12-39o of the general statutes is repealed and the 1259
	1482	+	following is substituted in lieu thereof (Effective from passage): 1260
	1483	+	(a) For purposes of this section: [, "license"] 1261
	1484	+	(1) "License" means [(1)] (A) any license issued by the commissioner 1262
	1485	+	pursuant to the provisions of chapter 214, [(2)] (B) any license issued by 1263
	1486	+	the commissioner pursuant to the provisions of section 12-330b, or [(3)] 1264
	1487	+	(C) a seller's permit issued by the commissioner pursuant to section 12-1265
	1488	+	409; [.] 1266
	1489	+	(2) "Related person" means (A) an individual, a corporation, a 1267
	1490	+	partnership, an association or a trust that is in control of a person subject 1268
	1491	+	to this section, (B) a corporation, a partnership, an association or a trust 1269
	1492	+	that is controlled by a person subject to this section, (C) a corporation, a 1270
	1493	+	partnership, an association or a trust, controlled by an individual, a 1271
	1494	+	corporation, a partnership, an association or a trust that is in control of 1272
	1495	+	a person subject to this section, or (D) a member of the same controlled 1273
	1496	+	group as a person subject to this section; and 1274
	1497	+	(3) "Control" means (A) with respect to a corporation, ownership, 1275
	1498	+	directly or indirectly, of stock possessing fifty per cent or more of the 1276
	1499	+	total combined voting power of all classes of the stock of such 1277
	1500	+	corporation entitled to vote, and (B) with respect to a trust, ownership, 1278 Raised Bill No. 5472
	1501	+
	1502	+
	1503	+
	1504	+	LCO No. 2517 41 of 43
	1505	+
	1506	+	directly or indirectly, of fifty per cent or more of the beneficial interest 1279
	1507	+	in the principal or income of such trust. The ownership of stock in a 1280
	1508	+	corporation, of a capital or profits interest in a partnership or association 1281
	1509	+	or of a beneficial interest in a trust shall be determined in accordance 1282
	1510	+	with the rules for constructive ownership of stock provided in Section 1283
	1511	+	267(c) of the Internal Revenue Code of 1986, or any subsequent 1284
	1512	+	corresponding internal revenue code of the United States, as amended 1285
	1513	+	from time to time, other than paragraph (3) of said section. 1286
	1514	+	(b) Prior to issuing or renewing the license of any person, the 1287
	1515	+	commissioner may determine whether such person or related person 1288
	1516	+	has failed to file any returns required to be filed with the commissioner 1289
	1517	+	by such person or related person. If the commissioner determines that 1290
	1518	+	such person or related person has failed to file any required returns, the 1291
	1519	+	commissioner shall not issue a license to, or renew the license of, such 1292
	1520	+	person until such person or related person, as applicable, files all 1293
	1521	+	outstanding returns or makes an arrangement satisfactory to the 1294
	1522	+	commissioner to file all outstanding returns. 1295
	1523	+	(c) Prior to issuing or renewing the license of any person, the 1296
	1524	+	commissioner may determine whether such person or related person 1297
	1525	+	owes taxes to this state, which taxes are finally due and payable and 1298
	1526	+	with respect to which any administrative or judicial remedies, or both, 1299
	1527	+	have been exhausted or have lapsed. If the commissioner determines 1300
	1528	+	that such person or related person owes such taxes, the commissioner 1301
	1529	+	shall not issue a license to, or renew the license of, such person [,] until 1302
	1530	+	such person or related person, as applicable, pays such taxes [,] or makes 1303
	1531	+	an arrangement satisfactory to the commissioner to pay such taxes. 1304
	1532	+	Sec. 36. (Effective from passage) (a) The Commissioner of Revenue 1305
	1533	+	Services shall study alternative approaches for the imposition of the tax 1306
	1534	+	under chapter 229 of the general statutes with respect to the residency 1307
	1535	+	of individuals subject to such tax. The study shall identify any legislative 1308
	1536	+	changes that may be made to improve the collection of such tax or to 1309
	1537	+	implement an alternative approach for the imposition of such tax. 1310 Raised Bill No. 5472
	1538	+
	1539	+
	1540	+
	1541	+	LCO No. 2517 42 of 43
	1542	+
	1543	+	(b) The commissioner shall study each tax and fee that the 1311
	1544	+	Department of Revenue Services is statutorily responsible for 1312
	1545	+	administering, to determine the overall effectiveness of each such tax 1313
	1546	+	and fee. The study shall (1) include information as to the amount of 1314
	1547	+	revenue generated by each such tax and fee for the most recent year for 1315
	1548	+	which the commissioner has complete records, and the costs incurred 1316
	1549	+	by the department in the administration of each such tax and fee for 1317
	1550	+	such year, and (2) identify any legislative changes that may be made to 1318
	1551	+	improve the administration of any such tax or fee. 1319
	1552	+	(c) The commissioner may (1) consult with any individuals, 1320
	1553	+	businesses and state agencies the commissioner deems necessary or 1321
	1554	+	appropriate to accomplish the purposes of the studies required under 1322
	1555	+	this section, and (2) enter into a contract with any public or private entity 1323
	1556	+	for the purposes of preparing a report required under this section. 1324
	1557	+	(d) Not later than January 1, 2023, the commissioner shall submit a 1325
	1558	+	report, in accordance with the provisions of section 11-4a of the general 1326
	1559	+	statutes, for each study required under this section on the 1327
	1560	+	commissioner's findings and recommendations to the joint standing 1328
	1561	+	committee of the General Assembly having cognizance of matters 1329
	1562	+	relating to finance, revenue and bonding. 1330
101	1563		This act shall take effect as follows and shall amend the following
102	1564		sections:
103	1565
104		-	Section 1 October 1, 2022 53a-65
	1566	+	Section 1 from passage 12-736
	1567	+	Sec. 2 from passage and
	1568	+	applicable to taxable years
	1569	+	commencing on or after
	1570	+	January 1, 2022
	1571	+	12-704(b)(1)
	1572	+	Sec. 3 from passage and
	1573	+	applicable to taxable years
	1574	+	commencing on or after
	1575	+	January 1, 2022
	1576	+	12-732(b)
	1577	+	Sec. 4 from passage 12-39f
	1578	+	Sec. 5 from passage New section
	1579	+	Sec. 6 from passage 29-18b
	1580	+	Sec. 7 from passage New section Raised Bill No. 5472
105	1581
106		-	JUD Joint Favorable Subst.
	1582	+
	1583	+
	1584	+	LCO No. 2517 43 of 43
	1585	+
	1586	+	Sec. 8 from passage 53a-3(9)
	1587	+	Sec. 9 from passage 53a-19(b)
	1588	+	Sec. 10 from passage 53a-22
	1589	+	Sec. 11 from passage 53a-23
	1590	+	Sec. 12 from passage 53a-167a
	1591	+	Sec. 13 from passage 53a-167b
	1592	+	Sec. 14 from passage 53a-167c(a)
	1593	+	Sec. 15 from passage 12-699(a)
	1594	+	Sec. 16 from passage New section
	1595	+	Sec. 17 October 1, 2022 12-391(c)
	1596	+	Sec. 18 October 1, 2022 12-392(b)(3)(J)
	1597	+	Sec. 19 October 1, 2022 12-643
	1598	+	Sec. 20 from passage 12-704c(d)(1)
	1599	+	Sec. 21 from passage 12-415
	1600	+	Sec. 22 from passage 12-416
	1601	+	Sec. 23 from passage 12-417
	1602	+	Sec. 24 from passage 12-418
	1603	+	Sec. 25 from passage 12-419
	1604	+	Sec. 26 from passage 12-408c(a)(6)
	1605	+	Sec. 27 from passage 12-420b(c) and (d)
	1606	+	Sec. 28 from passage 12-420c(b) to (d)
	1607	+	Sec. 29 from passage 12-425(1)
	1608	+	Sec. 30 from passage 12-430(7)(C) and (D)
	1609	+	Sec. 31 from passage 12-35
	1610	+	Sec. 32 from passage New section
	1611	+	Sec. 33 from passage 12-35c
	1612	+	Sec. 34 from passage 12-35h
	1613	+	Sec. 35 from passage 12-39o
	1614	+	Sec. 36 from passage New section
	1615	+
	1616	+	Statement of Purpose:
	1617	+	To implement the Department of Revenue Services' recommendations
	1618	+	for tax administration and revisions to the tax and related statutes.
	1619	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	1620	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	1621	+	underlined.]
107	1622