Sec. 12-39r. Payment of state taxes by credit card, charge card or debit card.
Sec. 12-39r. Payment of state taxes by credit card, charge card or debit card.
The Commissioner of Revenue Services may allow the payment of taxes, penalties,
interest and fees by means of a credit card, charge card or debit card and may charge
the taxpayer a service fee for any such payment made by any such card. The fee shall
not exceed any charge by the card issuer, including any discount rate. Payments by any
such card shall be made at such times and under such conditions as said commissioner
may prescribe. The debt incurred through the payment of taxes by means of any such
card shall not be considered a tax collectible pursuant to the provisions of sections 12-35a and 12-35b.
(P.A. 93-25, S. 1, 3; P.A. 03-107, S. 2.)
History: P.A. 93-25 effective July 1, 1993; P.A. 03-107 authorized payment by charge card or debit card and made
conforming changes, effective June 18, 2003.