Sec. 12-35h. Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.
Sec. 12-35h. Credit of taxpayer's account for unpaid taxes collected by certain
agents of the state. When an agreement has been entered into by the state for the Commissioner of Revenue Services with a collection agency or attorney for the purpose of
collecting a taxpayer's unpaid taxes and penalties and interest thereon, the account of
the taxpayer shall be credited with the amounts of such unpaid taxes, penalties and
interest actually collected by the collection agency or attorney before such amounts are
reduced by the compensation paid by the commissioner to, or retained by, the collection
agency or attorney for collection services provided pursuant to such agreement.
(June 30 Sp. Sess. P.A. 03-6, S. 75.)
History: June 30 Sp. Sess. P.A. 03-6 effective August 20, 2003.