Sec. 12-39g. State taxes and related penalties due from any taxpayer to be applied as reduction of any amount payable by the state to such taxpayer. Certain exceptions.
Sec. 12-39g. State taxes and related penalties due from any taxpayer to be
applied as reduction of any amount payable by the state to such taxpayer. Certain
exceptions. (a) Upon notification to the Comptroller by the Commissioner of Revenue
Services that any taxes, including penalties and interest related thereto, are (1) due to
the state from any person and unpaid and a period in excess of thirty days has elapsed
following the date on which such taxes were due and (2) are not the subject of a timely
filed administrative appeal to said commissioner or of a timely filed appeal pending
before any court of competent jurisdiction, the Comptroller shall withhold any order
upon the Treasurer for payment of any amount payable by the state to such person unless
the amount so payable is reduced by the amount of such taxes, penalties and interest,
provided any such amount payable by the state shall not be so reduced if such amount
payable is a payment of salary or wages, or any payment in lieu of or in addition to
such salary or wages, to a state employee. The Comptroller shall promptly notify the
Commissioner of Revenue Services of any payment reduced under the provisions of
this section.
(b) For purposes of subsection (a) of this section, any taxes for general or special
purposes levied by a municipality, any taxes imposed under chapter 223 and payable
to such municipality, any fines, penalties, costs or fees payable to such municipality for
the violation of any lawful regulation or ordinance in furtherance of any general powers
as enumerated in section 7-148, or any charge payable to such municipality for connection with or for the use of a waterworks or sewerage system shall be treated as if they
were taxes due to the state, where, pursuant to section 12-2, an agreement exists between
the commissioner and the governing authority of such municipality providing for the
collection by the commissioner, on behalf of such municipality, of such taxes, fines,
penalties, costs or fees, or charges, provided such taxes, fines, penalties, costs or fees,
or charges are (1) unpaid and a period in excess of thirty days has elapsed following the
date on which they were due and (2) not the subject of a timely filed administrative
appeal or of a timely filed appeal pending before any court of competent jurisdiction.
(P.A. 85-423, S. 1, 3; P.A. 97-309, S. 16, 23; 97-322, S. 7, 9.)
History: P.A. 97-309 designated existing provisions as Subsec. (a), added requirement that taxes be unpaid for 30 days
and not subject of a timely filed administrative or court appeal and added new Subsec. (b) re treatment of municipal taxes
as taxes due the state if agreement entered into under Sec. 12-2, effective October 1, 1999; P.A. 97-322 changed effective
date of Sec. 16 of public act 97-309 from October 1, 1999, to July 1, 1997, effective July 1, 1997.