Connecticut § 12-416a Sharing of certain information and tax revenue with municipal agencies.

Connecticut Statutes

§ 12-416a — Sharing of certain information and tax revenue with municipal agencies.

Connecticut § 12-416a

Title 12Taxation

Ch. 219Sales and Use Taxes

This text of Connecticut § 12-416a (Sharing of certain information and tax revenue with municipal agencies.) 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. § 12-416a (2026).

Text

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 subsection (a) 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 

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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 subsection (a) 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.

Legislative History

(P.A. 97-229, S. 1, 3; P.A. 00-174, S. 14, 83; P.A. 18-26, S. 21.) 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; P.A. 18-26 added “of subsection (a)” re Sec. 12-407.