Sec. 12-7a. Commissioner to prepare and maintain a list of delinquent state taxes.
Sec. 12-7a. Commissioner to prepare and maintain a list of delinquent state
taxes. (a) The annual report prepared by the Commissioner of Revenue Services for
submission to the Governor and publication as provided in section 4-60 shall not be
required to include the name of any person liable for payment of any tax which is unpaid.
The commissioner shall prepare and maintain a list related to each type of tax levied by
the state, containing the name and address of any person or corporation liable for payment of any such tax and the amount thereof, including any applicable interest or penalties, which tax, as of the end of the fiscal year with respect to which such report is
prepared, is unpaid and a period in excess of ninety days has elapsed following the
date on which such tax was due, exclusive of any tax determined to be uncollectible in
accordance with section 12-37, any tax on which an appeal is pending and any tax which
has been abated by said commissioner as provided in section 12-39. Such lists shall be
available to the public for inspection by any person.
(b) The commissioner shall annually prepare, from the list prepared pursuant to
subsection (a) of this section, a list of taxpayers who are delinquent in the payment of
the corporation business tax under chapter 208. The list shall be arranged in sequential
order by the taxpayer identification number assigned by the commissioner and shall be
provided to the Secretary of the Office of Policy and Management not later than July
fifteenth annually, commencing July 15, 1998.
(P.A. 79-168, S. 1, 2; P.A. 86-53, S. 1, 2; P.A. 88-297, S. 13; P.A. 97-193, S. 3, 5.)
History: P.A. 86-53 removed the requirement that the annual report of the commissioner include a list of delinquencies
and required the commissioner to maintain separate lists of delinquencies and to make them available for inspection by
the public; P.A. 88-297 deleted reference to annual report as "a public document"; P.A. 97-193 designated existing section
as Subsec. (a) and added a new Subsec. (b) re list of delinquent corporation business taxpayers for the Office of Policy
and Management, effective June 24, 1997, and applicable to income years commencing on or after January 1, 1998.
Cited. 184 C. 102.