Sec. 12-416a. Sharing of certain information and tax revenue with municipal agencies.
Sec. 12-416a. Sharing of certain information and tax revenue with municipal
agencies. The Commissioner of Revenue Services is authorized to pay to a municipal
agency an amount not to exceed fifty per cent of the tax actually collected as the result
of an assessment made under section 12-415 or 12-416 against the purchaser of a vessel,
as defined in subdivision (24) of section 12-407, if said commissioner, in the commissioner's sole discretion, determines that information provided by such agency was instrumental in the making of such assessment. Notwithstanding the provisions of section
12-15, the commissioner may disclose to a municipal agency that receives a payment
under this section the name and address of the person against whom the assessment is
made, the amount of the tax actually assessed and the amount of the tax actually collected
with respect to which such a payment may be made.
(P.A. 97-229, S. 1, 3; P.A. 00-174, S. 14, 83.)
History: P.A. 97-229 effective June 24, 1997; P.A. 00-174 added provision allowing sharing of certain information
with the municipal agency receiving payment under this section, effective July 1, 2000, and applicable to assessments
made on or after that date.