Connecticut Statutes
§ 12-39r — Payment of state taxes by credit card, charge card or debit card.
Connecticut § 12-39r
This text of Connecticut § 12-39r (Payment of state taxes by credit card, charge card or debit card.) 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. § 12-39r (2026).
Text
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.
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Legislative History
(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.
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.Cite This Page — Counsel Stack
Bluebook (online)
Connecticut § 12-39r, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-39r.