Substitute Senate Bill No. 1178
         Substitute Senate Bill No. 1178

              PUBLIC ACT NO. 97-203


AN  ACT  CONCERNING  UNCOLLECTIBLE TAXES AND DEBTS
OWED TO THE STATE, THE TIME WITHIN  WHICH  PERSONS
WILFULLY  FAILING  TO  FILE  TAX RETURNS OR TO PAY
TAXES MAY BE CRIMINALLY PROSECUTED  AND  EXEMPTING
ATTORNEYS OF THE DEPARTMENT OF REVENUE SERVICES TO
PAY COURT FEES.


    Be  it  enacted  by  the  Senate  and House of
Representatives in General Assembly convened:
    Section 1. Subsection (d) of section 12-206 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (d)  Any person required under this chapter to
pay any tax, or required under this chapter or  by
regulations   adopted   in   accordance  with  the
provisions of section 12-204g to  make  a  return,
keep  any  records  or supply any information, who
wilfully fails to pay such tax, make such  return,
keep  such  records or supply such information, at
the time required by law or regulations, shall, in
addition  to any other penalty provided by law, be
fined  not  more  than  one  thousand  dollars  or
imprisoned not more than one year or both. As used
in this subsection, "person" includes any  officer
or  employee  of  a  corporation,  or  a member or
employee of a partnership under a duty to pay such
tax,  to  make  such  return, keep such records or
supply  such  information.   NOTWITHSTANDING   THE
PROVISIONS  OF  SECTION 54-193, NO PERSON SHALL BE
PROSECUTED FOR A VIOLATION OF  THE  PROVISIONS  OF
THIS  SUBSECTION  COMMITTED  ON  OR  AFTER JULY 1,
1997, EXCEPT WITHIN THREE YEARS  NEXT  AFTER  SUCH
VIOLATION HAS BEEN COMMITTED.
    Sec.  2.  Subsection  (a) of section 12-231 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any  person  required  under this part to
pay any tax, or required under  this  part  or  by
regulations   adopted   in   accordance  with  the
provisions of section 12-242 to make a  return  or
affidavit,   keep   any   records  or  supply  any
information, who wilfully fails to pay  such  tax,
make  such  return or affidavit, keep such records
or supply such information, at the  time  required
by  law  or regulations, shall, in addition to any
other penalty provided by law, be fined  not  more
than  one  thousand dollars or imprisoned not more
than  one  year  or  both.   NOTWITHSTANDING   THE
PROVISIONS  OF  SECTION 54-193, NO PERSON SHALL BE
PROSECUTED FOR A VIOLATION OF  THE  PROVISIONS  OF
THIS  SUBSECTION  COMMITTED  ON  OR  AFTER JULY 1,
1997, EXCEPT WITHIN THREE YEARS  NEXT  AFTER  SUCH
VIOLATION  HAS  BEEN  COMMITTED.  As  used in this
subsection,  person  includes   any   officer   or
employee  of  a  company  under a duty to pay such
tax, make such  return  or  affidavit,  keep  such
records or supply such information.
    Sec.  3.  Subsection (a) of section 12-268e of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any  person  required  under chapter 210,
211 or 212 or this chapter  to  pay  any  tax,  or
required  under  chapter  210,  211 or 212 or this
chapter or by regulations  adopted  in  accordance
with  the  provisions of section 12-268m to make a
return,   keep   any   records   or   supply   any
information,  who  wilfully fails to pay such tax,
make such return, keep  such  records,  or  supply
such  information,  at the time required by law or
regulations,  shall,  in  addition  to  any  other
penalty  provided  by  law, be fined not more than
one thousand dollars or imprisoned not  more  than
one  year  or both. NOTWITHSTANDING THE PROVISIONS
OF SECTION 54-193, NO PERSON SHALL  BE  PROSECUTED
FOR   A   VIOLATION  OF  THE  PROVISIONS  OF  THIS
SUBSECTION COMMITTED ON OR  AFTER  JULY  1,  1997,
EXCEPT   WITHIN   THREE   YEARS  NEXT  AFTER  SUCH
VIOLATION HAS BEEN  COMMITTED.  As  used  in  this
section,  person  includes any officer or employee
of a corporation or a  member  or  employee  of  a
partnership  under a duty to pay such tax, to make
such return, keep  such  records  or  supply  such
information.
    Sec.  4.  Subsection (a) of section 12-306b of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any person required under this chapter to
pay any tax, or required under this chapter or  by
regulations   adopted   in   accordance  with  the
provisions of section 12-293a or 12-313 to make  a
report,   keep   any   records   or   supply   any
information, who wilfully fails to pay  such  tax,
make  such  report,  keep  such records, or supply
such information, at the time required by  law  or
regulations,  shall,  in  addition  to  any  other
penalty provided by law, be fined  not  more  than
one  thousand  dollars or imprisoned not more than
one year or both. NOTWITHSTANDING  THE  PROVISIONS
OF  SECTION  54-193, NO PERSON SHALL BE PROSECUTED
FOR  A  VIOLATION  OF  THE  PROVISIONS   OF   THIS
SUBSECTION  COMMITTED  ON  OR  AFTER JULY 1, 1997,
EXCEPT  WITHIN  THREE  YEARS   NEXT   AFTER   SUCH
VIOLATION  HAS  BEEN  COMMITTED.  As  used in this
section, person includes any officer  or  employee
of  a  corporation  or  a  member or employee of a
partnership under a duty to pay such tax, to  make
such  report,  keep  such  records  or supply such
information.
    Sec.  5.  Subsection (a) of section 12-330j of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any person required under this chapter to
pay any tax or to make a report, keep any  records
or  supply  any information, who wilfully fails to
pay such tax, make such report, keep such records,
or  supply  such information, at the time required
by law or regulations, shall, in addition  to  any
other  penalty  provided by law, be fined not more
than one thousand dollars or imprisoned  not  more
than   one   year  or  both.  NOTWITHSTANDING  THE
PROVISIONS OF SECTION 54-193, NO PERSON  SHALL  BE
PROSECUTED  FOR  A  VIOLATION OF THE PROVISIONS OF
THIS SUBSECTION COMMITTED  ON  OR  AFTER  JULY  1,
1997,  EXCEPT  WITHIN  THREE YEARS NEXT AFTER SUCH
VIOLATION HAS BEEN  COMMITTED.  As  used  in  this
section, "person" includes any officer or employee
of a corporation or a  member  or  employee  of  a
partnership  under a duty to pay such tax, to make
such report, keep  such  records  or  supply  such
information.
    Sec.  6.  Subsection  (1) of section 12-428 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (1)  Any person required under this chapter to
pay any tax, or required under this chapter or  by
regulations  thereunder to make a return, keep any
record or supply  any  information,  who  wilfully
fails to pay such tax, make such return, keep such
records or supply such information,  at  the  time
required  by  law, shall, in addition to any other
penalty provided by law, be fined  not  more  than
one  thousand  dollars or imprisoned not more than
one year or both. NOTWITHSTANDING  THE  PROVISIONS
OF  SECTION  54-193, NO PERSON SHALL BE PROSECUTED
FOR  A  VIOLATION  OF  THE  PROVISIONS   OF   THIS
SUBSECTION  COMMITTED  ON  OR  AFTER JULY 1, 1997,
EXCEPT  WITHIN  THREE  YEARS   NEXT   AFTER   SUCH
VIOLATION  HAS  BEEN  COMMITTED.  As  used in this
section, "person" includes any officer or employee
of  a  corporation,  or  a member or employee of a
partnership under a duty to  pay  such  tax,  make
such  return,  keep  such  records  or supply such
information.
    Sec.  7.  Subsection  (a) of section 12-452 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any person required under this chapter to
pay any tax, or required under this chapter or  by
regulations   adopted   in   accordance  with  the
provisions of section 12-449  to  make  a  return,
keep  any  records  or supply any information, who
wilfully fails to pay such tax, make such  return,
keep  such records, or supply such information, at
the time required by law or regulations, shall, in
addition  to any other penalty provided by law, be
fined  not  more  than  one  thousand  dollars  or
imprisoned   not  more  than  one  year  or  both.
NOTWITHSTANDING THE PROVISIONS OF SECTION  54-193,
NO  PERSON  SHALL BE PROSECUTED FOR A VIOLATION OF
THE PROVISIONS OF THIS SUBSECTION COMMITTED ON  OR
AFTER JULY 1, 1997, EXCEPT WITHIN THREE YEARS NEXT
AFTER SUCH VIOLATION HAS BEEN COMMITTED.  As  used
in  this  section,  person includes any officer or
employee of a corporation or a member or  employee
of  a partnership under a duty to pay such tax, to
make such return, keep such records or supply such
information.
    Sec.  8.  Subsection  (a) of section 12-464 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any person required under this chapter to
pay any tax, or required under this chapter or  by
regulations   adopted   in   accordance  with  the
provisions of section 12-475  to  make  a  report,
keep  any  records  or supply any information, who
wilfully fails to pay such tax, make such  report,
keep  such records, or supply such information, at
the time required by law or regulations, shall, in
addition  to any other penalty provided by law, be
fined  not  more  than  one  thousand  dollars  or
imprisoned   not  more  than  one  year  or  both.
NOTWITHSTANDING THE PROVISIONS OF SECTION  54-193,
NO  PERSON  SHALL BE PROSECUTED FOR A VIOLATION OF
THE PROVISIONS OF THIS SUBSECTION COMMITTED ON  OR
AFTER JULY 1, 1997, EXCEPT WITHIN THREE YEARS NEXT
AFTER SUCH VIOLATION HAS BEEN COMMITTED.  As  used
in  this  section,  person includes any officer or
employee of a corporation or a member or  employee
of  a partnership under a duty to pay such tax, to
make such report, keep such records or supply such
information.
    Sec.  9.  Subsection  (a) of section 12-482 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any person required under this chapter to
pay any tax, or required under this chapter or  by
regulations   adopted   in   accordance  with  the
provisions of section 12-484 or 12-487 to  make  a
report,   keep   any   records   or   supply   any
information, who wilfully fails to pay  such  tax,
make  such  report,  keep  such records, or supply
such information, at the time required by  law  or
regulations,  shall,  in  addition  to  any  other
penalty provided by law, be fined  not  more  than
one  thousand  dollars or imprisoned not more than
one year or both. NOTWITHSTANDING  THE  PROVISIONS
OF  SECTION  54-193, NO PERSON SHALL BE PROSECUTED
FOR  A  VIOLATION  OF  THE  PROVISIONS   OF   THIS
SUBSECTION  COMMITTED  ON  OR  AFTER JULY 1, 1997,
EXCEPT  WITHIN  THREE  YEARS   NEXT   AFTER   SUCH
VIOLATION  HAS  BEEN  COMMITTED.  As  used in this
section, person includes any officer  or  employee
of  a  corporation  or  a  member or employee of a
partnership under a duty to pay such tax, to  make
such  report,  keep  such  records  or supply such
information.
    Sec.  10.  Subsection (a) of section 12-551 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any person required under this chapter to
pay any tax, or required under this chapter or  by
regulations   adopted   in   accordance  with  the
provisions of section 12-554  to  make  a  return,
keep  any  records  or supply any information, who
wilfully fails to pay such tax, make such  return,
keep  such records, or supply such information, at
the time required by law or regulations, shall, in
addition  to any other penalty provided by law, be
fined  not  more  than  one  thousand  dollars  or
imprisoned   not  more  than  one  year  or  both.
NOTWITHSTANDING THE PROVISIONS OF SECTION  54-193,
NO  PERSON  SHALL BE PROSECUTED FOR A VIOLATION OF
THE PROVISIONS OF THIS SUBSECTION COMMITTED ON  OR
AFTER JULY 1, 1997, EXCEPT WITHIN THREE YEARS NEXT
AFTER SUCH VIOLATION HAS BEEN COMMITTED.  As  used
in  this  section,  person includes any officer or
employee of a corporation or a member or  employee
of  a partnership under a duty to pay such tax, to
make such return, keep such records or supply such
information.
    Sec.  11.  Subsection (a) of section 12-591 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any person required under this chapter to
pay any tax, or required under this chapter or  by
regulations   adopted   in   accordance  with  the
provisions of section 12-602  to  make  a  return,
keep  any  records  or supply any information, who
wilfully fails to pay such tax, make such  return,
keep  such records, or supply such information, at
the time required by law or regulations, shall, in
addition  to any other penalty provided by law, be
fined  not  more  than  one  thousand  dollars  or
imprisoned   not  more  than  one  year  or  both.
NOTWITHSTANDING THE PROVISIONS OF SECTION  54-193,
NO  PERSON  SHALL BE PROSECUTED FOR A VIOLATION OF
THE PROVISIONS OF THIS SUBSECTION COMMITTED ON  OR
AFTER JULY 1, 1997, EXCEPT WITHIN THREE YEARS NEXT
AFTER SUCH VIOLATION HAS BEEN COMMITTED.  As  used
in  this  section,  person includes any officer or
employee of a corporation or a member or  employer
of  a partnership under a duty to pay such tax, to
make such return, keep such records or supply such
information.
    Sec.  12. Subsection (a) of section 12-638g of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any entity required under this chapter to
pay any tax, or required under this chapter or  by
regulations   adopted   in   accordance  with  the
provisions of this chapter to make a return,  keep
any   records   or  supply  any  information,  who
wilfully fails to pay such tax, make such  return,
keep  such records, or supply such information, at
the time required by law or regulations, shall, in
addition  to any other penalty provided by law, be
fined  not  more  than  one  thousand  dollars  or
imprisoned   not  more  than  one  year  or  both.
NOTWITHSTANDING THE PROVISIONS OF SECTION  54-193,
NO  PERSON  SHALL BE PROSECUTED FOR A VIOLATION OF
THE PROVISIONS OF THIS SUBSECTION COMMITTED ON  OR
AFTER JULY 1, 1997, EXCEPT WITHIN THREE YEARS NEXT
AFTER SUCH VIOLATION HAS BEEN COMMITTED.  As  used
in  this section, "entity" includes any officer or
employee of a corporation or a member or  employee
of  a partnership under a duty to pay such tax, to
make such return, keep such records or supply such
information.
    Sec.  13.  Subsection (a) of section 12-737 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any person required under this chapter to
pay any tax, or required under this chapter or  by
regulations   adopted   in   accordance  with  the
provisions of this chapter to make a return,  keep
any   records   or  supply  any  information,  who
wilfully fails to pay such tax, make such  return,
keep  such  records or supply such information, at
the time required by law or regulations, shall, in
addition  to any other penalty provided by law, be
fined  not  more  than  one  thousand  dollars  or
imprisoned   not  more  than  one  year  or  both.
NOTWITHSTANDING THE PROVISIONS OF SECTION  54-193,
NO  PERSON  SHALL BE PROSECUTED FOR A VIOLATION OF
THE PROVISIONS OF THIS SUBSECTION COMMITTED ON  OR
AFTER JULY 1, 1997, EXCEPT WITHIN THREE YEARS NEXT
AFTER SUCH VIOLATION HAS BEEN COMMITTED.
    Sec.  14.  Section 3-7 of the general statutes
is repealed and the following  is  substituted  in
lieu thereof:
    (a)  Any  uncollectible claim for an amount of
two hundred dollars or less may be cancelled  upon
the  books  of any state department or agency upon
the authorization of the head of  such  department
or  agency,  provided  any  uncollectible  patient
claim due to The University of Connecticut  Health
Center  for  an  amount of four hundred dollars or
less may be  cancelled  upon  the  books  of  said
health  center upon the authorization of the Board
of Trustees of The University of  Connecticut,  in
accordance  with  procedures approved by the STATE
Comptroller.
    (b)  The  Governor, upon the recommendation of
the [Attorney General] SECRETARY OF THE OFFICE  OF
POLICY   AND   MANAGEMENT,   may   authorize   the
cancellation  upon  the   books   of   any   state
department  or  agency  of any uncollectible claim
for an amount greater than two hundred dollars due
to  such  department  or agency or, in the case of
any  uncollectible  patient  claim  due   to   The
University  of  Connecticut Health Center, greater
than four hundred dollars.
    (c)  Upon  the  recommendation of the Attorney
General, the Governor may authorize the compromise
of  any  disputed claim by or against the state or
any  department  or  agency  thereof,  and   shall
certify  to  the  proper  officer or department or
agency of the state the amount to be  received  or
paid under such compromise. Such certificate shall
constitute sufficient authority to such officer or
department  or agency to pay or receive the amount
therein  specified  in  full  settlement  of  such
claim.  The  record  of  any  compromise  effected
pursuant to the provisions of this  section  shall
be  open  to  public inspection in accordance with
section 1-19.
    Sec.  15.  Subsection (a) of section 12-355 of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)   If  it  is  impossible  to  compute  the
present value of any of the property  transferred,
or  of  any interest therein, or if the tax cannot
be determined because of a contingency as  to  who
will take, the Commissioner of Revenue Services [,
with  the  written  approval   of   the   Attorney
General,]  may  enter  into  an agreement with the
fiduciary to compound the tax upon such  terms  as
may  be  deemed  equitable, and the payment of any
amount agreed upon shall be in  full  satisfaction
for  the  tax  imposed  by  this chapter, and such
amount  shall  be  payable  out  of  the  property
transferred.  The fiduciary is authorized to enter
into such agreements on behalf of  the  estate  or
trust  without  the  formal  authorization  of the
Probate Court provided by section 45a-151.
    Sec.   16.   Section  12-372  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    When  the  Commissioner  of  Revenue  Services
claims that a decedent was domiciled in this state
at   the   time   of  his  death  and  the  taxing
authorities of another state or states make a like
claim  on  behalf  of  their  state or states, the
Commissioner of Revenue Services may [,  with  the
approval  of  the  Governor and Attorney General,]
make a written agreement  with  the  other  taxing
authorities and with the executor or administrator
(1) to compromise the controversy or (2) to submit
the   controversy  to  the  decision  of  a  board
consisting  of  one  or  any  uneven   number   of
arbitrators  to  be selected by the parties to the
agreement.  The  executor  or   administrator   is
authorized  to make any such agreement. As used in
this section and in sections  12-373  and  12-374,
"state"  means  any  state  or  territory  or  any
possession of the United States or the District of
Columbia.
    Sec.   17.   Section  12-380  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    In  any  case  in which the computation of the
tax  has   been   extended   or   postponed,   the
commissioner  may  [,  with  the  approval  of the
Attorney General,] effect such settlement  of  the
tax as may be for the best interests of the state,
and payment of any sum agreed to by him with  such
approval  shall be a satisfaction of such tax, and
a certificate thereof signed by  the  commissioner
shall  be  recorded  in the records of the probate
court in this state  having  jurisdiction  of  the
decedent's estate.
    Sec.   18.   Section  12-398  of  the  general
statutes  is  repealed  and   the   following   is
substituted in lieu thereof:
    If   the  amount  of  federal  estate  tax  is
increased or  decreased  as  affecting  an  estate
taxable hereunder subsequent to the payment of the
tax on account of such estate imposed  by  section
12-391, the tax imposed upon such estate under the
provisions  of  this  chapter  shall  be   changed
accordingly.  Any additional tax shall be assessed
by the Commissioner of Revenue Services  and  paid
within  sixty  days  after  the date of the notice
from him of the amount thereof, subject to  appeal
as  provided  in  section  12-394.  Any excess tax
received by the state shall  be  refunded  by  the
STATE  Treasurer  upon  the  order  of  the  STATE
Comptroller within sixty days after the amount has
been  certified  by  the  Commissioner  of Revenue
Services. [, with  the  written  approval  of  the
Attorney General.]
    Sec.  19. Subsection (a) of section 52-259a of
the general statutes is repealed and the following
is substituted in lieu thereof:
    (a)  Any  member  of  the Division of Criminal
Justice, the Division of Public Defender  Services
or  the  Family  Division  or  Support Enforcement
Division  of  the  Superior  Court,  the  Attorney
General,   an   assistant  attorney  general,  the
Consumer Counsel, any  attorney  employed  by  the
Office  of  Consumer Counsel within the Department
of  Public  Utility  Control,  THE  DEPARTMENT  OF
REVENUE  SERVICES,  the Commission on Human Rights
and  Opportunities,  the  Freedom  of  Information
Commission,  the  Board  of Labor Relations or the
Office of Protection and Advocacy for Persons with
Disabilities,  or  any  attorney  appointed by the
court to assist any of them or to act for  any  of
them  in  a special case or cases, while acting in
his official capacity or in the capacity for which
he was appointed, shall not be required to pay the
fees specified  in  sections  52-258,  52-259  and
52-259c,   subsection   (a)  of  section  52-356a,
subsection (a) of section 52-361a  and  subsection
(n) of section 46b-231.
    Sec.  20.  This  act shall take effect July 1,
1997.

Approved June 24, 1997