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the general statutes is repealed and the following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the general statutes is repealed and the following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