Connecticut Statutes
§ 12-2d — Compromises.
Connecticut·Title 12 Taxation·Ch. 201 State and Local Revenue Services. Department of Revenue Services
The Commissioner of Revenue Services or his authorized agent may compromise any controversy arising from the application or enforcement of any general statute over which said commissioner has authority. An offer of compromise may be made or entertained if it is based upon doubt as to the taxpayer's liability for the amount in controversy, or doubt as to the collectibility of such amount.
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Legislative History
(P.A. 96-221, S. 11, 25.) History: P.A. 96-221 effective June 4, 1996.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.