Connecticut § 31-266c Abatement of contributions. Compromises.

Connecticut Statutes

§ 31-266c — Abatement of contributions. Compromises.

Connecticut § 31-266c

Title 31Labor

Ch. 567Unemployment Compensation

This text of Connecticut § 31-266c (Abatement of contributions. Compromises.) 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. § 31-266c (2026).

Text

(a)The administrator, upon the advice of the Attorney General, may abate any contributions due under this chapter which have been found by the administrator to be uncollectible.

(b)The administrator or the administrator's duly authorized agent may make or entertain an offer of compromise for any contributions due under this chapter if such offer is based upon doubt as to the employer's liability for the amount in controversy or doubt as to the collectibility of such amount. For purposes of this section, doubt as to the employer's liability for the amount in controversy exists if there is a genuine dispute as to the existence or amount of the employer's liability under this chapter, and doubt as to the collectibility of such amount exists if the employer's assets and income are less than

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(a) The administrator, upon the advice of the Attorney General, may abate any contributions due under this chapter which have been found by the administrator to be uncollectible. (b) The administrator or the administrator's duly authorized agent may make or entertain an offer of compromise for any contributions due under this chapter if such offer is based upon doubt as to the employer's liability for the amount in controversy or doubt as to the collectibility of such amount. For purposes of this section, doubt as to the employer's liability for the amount in controversy exists if there is a genuine dispute as to the existence or amount of the employer's liability under this chapter, and doubt as to the collectibility of such amount exists if the employer's assets and income are less than the full amount of the employer's debts, obligations and liabilities under state or federal law.

Legislative History

(1961, P.A. 325, S. 7; P.A. 04-179, S. 1.) History: P.A. 04-179 designated existing provisions as Subsec. (a), made technical change therein for purposes of gender neutrality and added Subsec. (b) to allow administrator or authorized agent to make or consider compromise offers for overdue unemployment compensation taxes in defined circumstances, effective July 1, 2004. Cited. 175 C. 269.