Sec. 12-39b. Records of cancellation or revision of tax liability.
Sec. 12-39b. Records of cancellation or revision of tax liability. The Commissioner of Revenue Services shall maintain the records of statements, reports and returns
of taxpayers required to be filed with the commissioner in such a manner as to facilitate
the identification of any taxpayer whose tax liability has come under department audit,
review, cancellation or revision. Such records shall set forth the reasons for any cancellation or revision and shall include the certification of the commissioner or his designee
that such cancellation or revision was made in the best interests of the state.
(P.A. 74-125, S. 1, 2; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.