Sec. 12-39a. Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.
Sec. 12-39a. Payment date when last date is a Saturday, Sunday, holiday or
date for a permissible delay under the federal Internal Revenue Code. (a) When
the final day prescribed under authority of the general statutes for performing any act
which is required or permitted to be performed, by a taxpayer or by the Department of
Revenue Services, in connection with any tax payable to the Commissioner of Revenue
Services falls on Saturday, Sunday or a legal holiday, as defined in section 1-4, the
performance of such act will be considered timely if such act is performed on the next
succeeding day which is not a Saturday, Sunday or legal holiday.
(b) For purposes of the timely performance of any act which is required or permitted
to be performed, by a taxpayer or by the Department of Revenue Services, in connection
with (1) the tax imposed under chapter 229, (2) the tax imposed on individuals who
make purchases of services or tangible personal property, the storage, acceptance, consumption or other use of which is subject to the use tax under chapter 219, who have
not paid the use tax due to any retailer required to collect the tax, and who make such
purchases for personal use or consumption in this state, and not for use or consumption
in carrying on a trade, occupation, business or profession, and (3) the tax imposed under
chapter 228c, "legal holiday" includes any legal holiday, as defined in Section 7503 of
the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue
code of the United States, as from time to time amended.
(February, 1965, P.A. 11; P.A. 91-205, S. 1, 2; P.A. 93-74, S. 3, 67; P.A. 95-27, S. 1, 4; P.A. 97-243, S. 6, 67.)
History: P.A. 91-205 added the reference to payment dates being delayed in accordance with provisions of the internal
revenue code, effective July 1, 1991, and applicable to payments due on or after said date; P.A. 93-74 redesignated existing
section as Subsec. (a) and clarified date upon which final payment of tax is due, and added a new Subsec. (b) defining
"legal holiday", effective May 19, 1993, and applicable to taxable years commencing on or after January 1, 1993; P.A.
95-27 amended Subsec. (b) to add reference to tax imposed under chapter 228c, effective May 8, 1995, and applicable to
gifts made on or after January 1, 1995; P.A. 97-243 amended Subsec. (b) to apply to payment of the use tax, effective July
1, 1997.
See Sec. 12-169 re payment date for local taxes due on Saturday, Sunday or legal holiday.