Sec. 12-427. Disposition of proceeds.
Sec. 12-427. Disposition of proceeds. (1) Settlement with Treasurer. All funds
received by the Commissioner of Revenue Services under the provisions of this chapter
shall be recorded with the Comptroller and shall be deposited daily with the State Treasurer. The commissioner shall issue his receipt to any taxpayer for any payment upon
request.
(2) Publication and disclosure of information. The Commissioner of Revenue
Services shall publish in his report, required under the provisions of section 4-60, data
showing the amount of taxes and the amount of penalties, assessed under the provisions
of this chapter, with such classifications of taxpayers, incomes and deductions and such
other facts as he deems pertinent and valuable. Such published figures shall not disclose
the operations of any taxpayer in such manner as to permit the identification of such
taxpayer by those unassociated with his business. The commissioner shall, at least annually, and more often in his discretion, publish for distribution all regulations prescribed
hereunder and such rulings and information as appear to him to be of general interest.
(1949 Rev., S. 2111; September, 1957, P.A. 11, S. 13; 1959, P.A. 291, S. 2; P.A. 77-614, S. 139, 610; P.A. 85-356, S.
4, 9; P.A. 90-271, S. 9, 24.)
History: 1959 act deleted language in Subsec. (2) that refund be from "the unappropriated surplus" of the general fund;
P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 85-356
deleted former Subsec. (2) authorizing the comptroller to draw upon the general fund for the purpose of making any refund
under chapter 219 and relettered former Subsec. (3) accordingly; P.A. 90-271 made a technical change.
See Sec. 4-32 re state revenue accounting procedure.