Connecticut § 12-39b Records of cancellation or revision of tax liability.

Connecticut Statutes

§ 12-39b — Records of cancellation or revision of tax liability.

Connecticut § 12-39b

Title 12Taxation

Ch. 202Collection of State Taxes

This text of Connecticut § 12-39b (Records of cancellation or revision of tax liability.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-39b (2026).

Text

The Commissioner of Revenue Services shall maintain the records of statements, reports and returns of taxpayers required to be filed with the commissioner in such a manner as to facilitate the identification of any taxpayer whose tax liability has come under department audit, review, cancellation or revision. Such records shall set forth the reasons for any cancellation or revision and shall include the certification of the commissioner or his designee that such cancellation or revision was made in the best interests of the state.

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The Commissioner of Revenue Services shall maintain the records of statements, reports and returns of taxpayers required to be filed with the commissioner in such a manner as to facilitate the identification of any taxpayer whose tax liability has come under department audit, review, cancellation or revision. Such records shall set forth the reasons for any cancellation or revision and shall include the certification of the commissioner or his designee that such cancellation or revision was made in the best interests of the state.

Legislative History

(P.A. 74-125, S. 1, 2; P.A. 77-614, S. 139, 610.) History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.