Substitute House Bill No. 6955
Substitute House Bill No. 6955
PUBLIC ACT NO. 97-309
AN ACT PROVIDING FOR REDUCTIONS IN THE MOTOR
VEHICLE FUELS TAX AND THE PERSONAL INCOME TAX, A
CREDIT AGAINST THE PERSONAL INCOME TAX FOR CERTAIN
PROPERTY TAXES AND THE COLLECTION OF VARIOUS
MUNICIPAL AND STATE TAXES.
Be it enacted by the Senate and House of
Representatives in General Assembly convened:
Section 1. Subdivision (2) of subsection (a)
of section 12-458 of the general statutes is
repealed and the following is substituted in lieu
thereof:
(2) On said date and coincident with the
filing of such return each distributor shall pay
to the commissioner for the account of the
purchaser or consumer a tax (A) on each gallon of
such fuels sold or used in this state during the
preceding calendar month of twenty-six cents on
and after January 1, 1992, twenty-eight cents on
and after January 1, 1993, twenty-nine cents on
and after July 1, 1993, thirty cents on and after
January 1, 1994, thirty-one cents on and after
July 1, 1994, thirty-two cents on and after
January 1, 1995, thirty-three cents on and after
July 1, 1995, thirty-four cents on and after
October 1, 1995, thirty-five cents on and after
January 1, 1996, thirty-six cents on and after
April 1, 1996, thirty-seven cents on and after
July 1, 1996, thirty-eight cents on and after
October 1, 1996, [and] thirty-nine cents on and
after January 1, 1997, THIRTY-SIX CENTS ON AN
AFTER JULY 1, 1997, AND THIRTY-THREE CENTS ON AND
AFTER JULY 1, 1998; and (B) in lieu of said taxes,
each distributor shall pay a tax on each gallon of
gasohol, as defined in section 14-1, sold or used
in this state during such preceding calendar
month, of twenty-five cents on and after January
1, 1992, twenty-seven cents on and after January
1, 1993, twenty-eight cents on and after July 1,
1993, twenty-nine cents on and after January 1,
1994, thirty cents on and after July 1, 1994,
thirty-one cents on and after January 1, 1995,
thirty-two cents on and after July 1, 1995,
thirty-three cents on and after October 1, 1995,
thirty-four cents on and after January 1, 1996,
thirty-five cents on and after April 1, 1996,
thirty-six cents on and after July 1, 1996,
thirty-seven cents on and after October 1, 1996,
[and] thirty-eight cents on and after January 1,
1997, THIRTY-FIVE CENTS ON AND AFTER JULY 1, 1997,
AND THIRTY-TWO CENTS ON AND AFTER JULY 1, 1998;
and [,] (C) in lieu of such rate, on each gallon
of diesel fuel, propane or natural gas sold or
used in this state on and after September 1, 1991,
during such preceding calendar month, of eighteen
cents.
Sec. 2. Section 13b-61 of the general
statutes is repealed and the following is
substituted in lieu thereof:
(a) On and after July 1, 1975, there shall be
paid promptly to the STATE Treasurer and
thereupon, unless required to be otherwise applied
by the terms of any lien, pledge or obligation
created by or pursuant to the 1954 declaration or
part III (C) of chapter 240, credited to the
General Fund:
(1) All moneys received or collected by the
state or any officer thereof on account of, or
derived from, motor fuel taxes; provided on and
after July 1, 1983, one cent of the amount imposed
per gallon before July 1, 1984, and received or
collected from any rate of such tax on motor fuels
shall be credited by the STATE Treasurer to the
Special Transportation Fund;
(2) All moneys received or collected by the
state or any officer thereof on account of, or
derived from, motor vehicle taxes;
(3) All moneys received or collected by the
state or any officer thereof on account of, or
derived from, expressway revenues;
(4) All moneys becoming payable, under the
terms of the 1954 declaration and part III (C) of
chapter 240, into the Highway or Additional
Expressway Construction Funds mentioned in said
declaration;
(5) All moneys received or collected by the
state or any officer thereof on account of, or
derived from, highway tolls;
(6) All other moneys received or collected by
the commissioner or his department; and
(7) Any other receipts of the state required
by law to be paid into the state Highway Fund or
the Transportation Fund other than proceeds of
bonds or other securities of the state or of
federal grants under the provisions of federal
law.
(b) Notwithstanding any provision of
subsection (a) of this section to the contrary,
there shall be paid promptly to the STATE
Treasurer and thereupon, unless required to be
applied by the terms of any lien, pledge or
obligation created by or pursuant to the 1954
declaration, part III (C) of chapter 240, credited
to the Special Transportation Fund:
(1) On and after July 1, 1984, all moneys
received or collected by the state or any officer
thereof on account of, or derived from, sections
12-458, AS AMENDED BY SECTION 1 OF THIS ACT, and
12-479, provided the STATE Comptroller is
authorized to record as revenue to the General
Fund for the fiscal year ending June 30, 1984, the
amount of tax levied in accordance with said
sections 12-458 and 12-479, on all fuel sold or
used prior to the end of said fiscal year and
which tax is received no later than July 31, 1984;
(2) On and after July 1, 1984, all moneys
received or collected by the state or any officer
thereof on account of, or derived from, motor
vehicle receipts;
(3) On and after July 1, 1984, all moneys
received or collected by the state or any officer
thereof on account of, or derived from, (A)
subsection (a) of section 14-192 and (B) royalty
payments for retail sales of gasoline pursuant to
section 13a-80;
(4) On and after July 1, 1985, all moneys
received or collected by the state or any officer
thereof on account of, or derived from, license,
permit and fee revenues as defined in section
13b-59, except as provided under subdivision (3)
of this subsection;
(5) On or after July 1, 1989, all moneys
received or collected by the state or any officer
thereof on account of, or derived from, section
13b-70; [and]
(6) On and after July 1, 1984, all
transportation-related federal revenues of the
state;
(7) ON AND AFTER JULY 1, 1997, ALL MONEYS
RECEIVED OR COLLECTED BY THE STATE OR ANY OFFICER
THEREOF ON ACCOUNT OF OR DERIVED FROM FEES FOR THE
RELOCATION OF A GASOLINE STATION UNDER SECTION
14-320;
(8) ON AND AFTER JULY 1, 1997, ALL MONEYS
RECEIVED OR COLLECTED BY THE STATE OR ANY OFFICER
THEREOF ON ACCOUNT OF OR DERIVED FROM, SECTION
14-319;
(9) ON AND AFTER JULY 1, 1997, ALL MONEYS
RECEIVED OR COLLECTED BY THE STATE OR ANY OFFICER
THEREOF ON ACCOUNT OF OR DERIVED FROM FEES
COLLECTED PURSUANT TO SECTION 14-327b FOR MOTOR
FUEL QUALITY REGISTRATION OF DISTRIBUTORS;
(10) ON AND AFTER JULY 1, 1997, ALL MONEYS
RECEIVED OR COLLECTED BY THE STATE OR ANY OFFICER
THEREOF ON ACCOUNT OR DERIVED FROM ANNUAL
REGISTRATION FEES FOR MOTOR FUEL DISPENSERS AND
WEIGHING OR MEASURING DEVICES PURSUANT TO SECTION
43-3;
(11) ON AND AFTER JULY 1, 1997, ALL MONEYS
RECEIVED OR COLLECTED BY THE STATE OR ANY OFFICER
THEREOF ON ACCOUNT OR DERIVED FROM FEES FOR THE
ISSUANCE OF IDENTITY CARDS PURSUANT TO SECTION
1-1h;
(12) ON AND AFTER JULY 1, 1997, ALL MONEYS
RECEIVED OR COLLECTED BY THE STATE OR ANY OFFICER
THEREOF ON ACCOUNT OF OR DERIVED FROM SAFETY FEES
PURSUANT TO SUBSECTION (w) OF SECTION 14-49, AS
AMENDED BY SECTION 6 OF THIS ACT;
(13) ON AND AFTER JULY 1, 1997, ALL MONEYS
RECEIVED OR COLLECTED BY THE STATE OR ANY OFFICER
THEREOF ON ACCOUNT OF OR DERIVED FROM LATE FEES
FOR THE EMISSIONS INSPECTION OF MOTOR VEHICLES
PURSUANT TO SUBSECTION (g) OF SECTION 14-164c; AND
(14) ON AND AFTER JULY 1, 1997, ALL MONEYS
RECEIVED OR COLLECTED BY THE STATE OR ANY OFFICER
THEREOF ON ACCOUNT OF OR DERIVED FROM THE SALE OF
INFORMATION BY THE COMMISSIONER OF MOTOR VEHICLES
PURSUANT TO SUBSECTION (b) OF SECTION 14-50a shall
be credited to the Special Transportation Fund.
Sec. 3. Section 13b-68 of the general
statutes is repealed and the following is
substituted in lieu thereof:
(a) There is established and created a fund
to be known as the "Special Transportation Fund".
The fund may contain any moneys required by law to
be deposited in the fund and shall be held by the
STATE Treasurer separate and apart from all other
moneys, funds and accounts. Investment earnings
credited to the assets of said fund shall become
part of the assets of said fund. Any balance NOT
EXCEEDING TWENTY MILLION DOLLARS remaining in said
fund at the end of any fiscal year shall be
carried forward in said fund for the fiscal year
next succeeding.
(b) AFTER THE ACCOUNTS FOR THE SPECIAL
TRANSPORTATION FUND HAVE BEEN CLOSED FOR EACH
FISCAL YEAR AND THE STATE COMPTROLLER HAS
DETERMINED THE BALANCE REMAINING IN SAID FUND, AND
AFTER ANY AMOUNTS REQUIRED BY PROVISION OF LAW TO
BE TRANSFERRED FOR OTHER PURPOSES HAVE BEEN
DEDUCTED, THE AMOUNT OF SUCH BALANCE WHICH EXCEEDS
TWENTY MILLION DOLLARS SHALL BE USED BY THE STATE
TREASURER AND SHALL BE DEEMED TO BE APPROPRIATED
FOR: (1) REDEEMING PRIOR TO MATURITY ANY
OUTSTANDING SPECIAL TAX OBLIGATION INDEBTEDNESS OF
THE STATE SELECTED BY THE STATE TREASURER IN THE
BEST INTERESTS OF THE STATE; (2) PURCHASING
OUTSTANDING SPECIAL TAX OBLIGATION INDEBTEDNESS OF
THE STATE IN THE OPEN MARKET AT SUCH PRICES AND ON
SUCH TERMS AND CONDITIONS AS THE STATE TREASURER
SHALL DETERMINE TO BE IN THE BEST INTERESTS OF THE
STATE FOR THE PURPOSE OF EXTINGUISHING OR
DEFEASING SUCH DEBT; (3) PROVIDING FOR THE
DEFEASANCE OF ANY OUTSTANDING SPECIAL TAX
OBLIGATION INDEBTEDNESS OF THE STATE SELECTED BY
THE STATE TREASURER IN THE BEST INTERESTS OF THE
STATE BY IRREVOCABLY PLACING WITH AN ESCROW AGENT
IN TRUST AN AMOUNT TO BE USED SOLELY FOR, AND
SUFFICIENT TO SATISFY, SCHEDULED PAYMENTS OF BOTH
INTEREST AND PRINCIPAL ON SUCH INDEBTEDNESS; (4)
PAYING OR PROVIDING FOR THE PAYMENT IN THE FISCAL
YEAR ENDING JUNE 30, 1999, OR ANY FISCAL YEAR
THEREAFTER OF DEBT SERVICE REQUIREMENTS, AS
DEFINED IN SECTION 13b-75, AT SUCH TIME OR TIMES,
IN SUCH AMOUNT OR AMOUNTS AND IN SUCH MANNER, AS
PROVIDED BY THE PROCEEDINGS AUTHORIZING THE
ISSUANCE OF SPECIAL TAX OBLIGATION BONDS PURSUANT
TO SECTIONS 13b-74 TO 13b-77, INCLUSIVE; OR (5)
ANY COMBINATION OF THESE METHODS.
Sec. 4. Subsection (b) of section 13b-69 of
the general statutes is repealed and the following
is substituted in lieu thereof:
(b) The remaining resources of the Special
Transportation Fund shall, pursuant to
appropriation thereof in accordance with chapter
50 and subject to approval by the Governor of
allotment thereof, be applied and expended for (1)
payment of the principal of and interest on
"general obligation bonds of the state issued for
transportation purposes", as defined in subsection
(c) of this section, or any obligations refunding
the same, (2) payment of state budget
appropriations made to or for the Department of
Transportation and the Department of Motor
Vehicles, and (3) payment of state budget
appropriations made to or for the Department of
Public Safety for members of the Division of State
Police designated by the Commissioner of Public
Safety for motor patrol work pursuant to section
29-4, EXCEPT THAT (A) FOR THE FISCAL YEARS
COMMENCING ON OR AFTER JULY 1, 1998, EXCLUDING THE
HIGHWAY MOTOR PATROL BUDGETED EXPENSES AND (B) FOR
THE FISCAL YEARS COMMENCING ON OR AFTER JULY 1,
1999, EXCLUDING THE HIGHWAY MOTOR PATROL FRINGE
BENEFITS.
Sec. 5. (NEW) Notwithstanding the provisions
of section 13b-61 of the general statutes, as
amended by section 2 of this act, for calendar
quarters ending on or after September 30, 1998,
and prior to September 30, 1999, the Commissioner
of Revenue Services shall deposit into the Special
Transportation Fund established under section
13b-68 of the general statutes, as amended by
section 3 of this act, five million dollars of the
amount of funds received by the state from the tax
imposed under section 12-587 of the general
statutes, on the gross earnings from the sales of
petroleum products attributable to sales of motor
vehicle fuel and commencing with the calendar
quarter ending September 30, 1999, and each
calender quarter thereafter, the commissioner
shall deposit into the Special Transportation
Fund, nine million dollars of the amount such
funds received by the state from the tax imposed
under said section 12-587 on the gross earnings
from the sales of petroleum products attributable
to sales of motor vehicle fuel.
Sec. 6. Subsection (w) of section 14-49 of
the general statutes is repealed and the following
is substituted in lieu thereof:
(w) In addition to the fee established for
the issuance of motor vehicle number plates and
except as provided in subsection (a) of section
14-21b and subsection (b) of section 14-253a there
shall be an additional safety fee of five dollars
charged at the time of issuance of any
reflectorized safety number plate or set of
plates. All moneys derived from said safety fee
shall be deposited in the [General] SPECIAL
TRANSPORTATION Fund.
Sec. 7. (NEW) (a) Any resident of this state,
as defined in subdivision (1) of subsection (a) of
section 12-701 of the general statutes, subject to
the tax under chapter 229 of the general statutes
for any taxable year shall be entitled to a credit
in determining the amount of tax liability under
said chapter 229, for a portion of the amount of
property tax, as defined in this section, actually
paid by such person on such person's primary
residence or motor vehicle in accordance with this
section, provided in the case of a person who
files a return under the federal income tax for
such taxable year as an unmarried individual, a
married individual filing separately or a head of
household, one motor vehicle shall be eligible for
such credit and in the case of a husband and wife
who file a return under federal income tax for
such taxable year as married individuals filing
jointly, no more than two motor vehicles shall be
eligible for a credit under the provisions of this
section.
(b) The credit allowed under this section
shall not exceed two hundred fifteen dollars for
the taxable year commencing January 1, 1997, and
for taxable years commencing on or after January
1, 1998, two hundred seventy-five dollars of the
property tax first becoming due and actually paid
during the taxpayer's taxable year. In the case of
any husband and wife who file a return under the
federal income tax for such taxable year as
married individuals filing a joint return, the
credit allowed shall not exceed such amounts for
each such taxable year, in the aggregate, of the
property tax first becoming due and actually paid
during the taxable year of such husband and wife.
(c) In the case of any such taxpayer who
files under the federal income tax for such
taxable year as an unmarried individual whose
Connecticut adjusted gross income exceeds
fifty-two thousand five hundred dollars, the
amount of the credit that exceeds one hundred
dollars shall be reduced by ten per cent for each
ten thousand dollars, or fraction thereof, by
which the taxpayer's Connecticut adjusted gross
income exceeds said amount. In the case of any
such taxpayer who files under the federal income
tax for such taxable year as a married individual
filing separately whose Connecticut adjusted gross
income exceeds fifty thousand two hundred fifty
dollars, the amount of the credit that exceeds one
hundred dollars shall be reduced by ten per cent
for each five thousand dollars, or fraction
thereof, by which the taxpayer's Connecticut
adjusted gross income exceeds said amount. In the
case of a taxpayer who files under the federal
income tax for such taxable year as a head of
household whose Connecticut adjusted gross income
exceeds seventy-eight thousand five hundred
dollars, the amount of the credit that exceeds one
hundred dollars shall be reduced by ten per cent
for each ten thousand dollars or fraction thereof,
by which the taxpayer's Connecticut adjusted gross
income exceeds said amount. In the case of a
taxpayer who files under federal income tax for
such taxable year as married individuals filing
jointly whose Connecticut adjusted gross income
exceeds one hundred thousand five hundred dollars,
the amount of the credit that exceeds one hundred
dollars shall be reduced by ten per cent for each
ten thousand dollars, or fraction thereof, by
which the taxpayer's Connecticut adjusted gross
income exceeds said amount.
(d) The credit allowed under the provisions
of this section shall be available for any person
leasing a motor vehicle pursuant to a written
agreement for a term of more than one year. Such
lessee shall be entitled to the credit in
accordance with the provisions of this section for
the taxes actually paid by the lessor or lessee on
such leased vehicle, provided the lessee was
lawfully in possession of the motor vehicle at
such time when the taxes first became due. The
lessor shall provide the lessee with documentation
establishing, to the satisfaction of the
Commissioner of Revenue Services, the amount of
property tax paid during the time period in which
the lessee was lawfully in possession of the motor
vehicle. The lessor of the motor vehicle shall not
be entitled to a credit under the provisions of
this section.
(e) The credit may only be used to reduce
such qualifying taxpayer's tax liability for the
year for which such credit is applicable and shall
not be used to reduce such tax liability to less
than zero.
(f) The amount of tax due pursuant to
sections 12-705 and 12-722 of the general statutes
shall be calculated without regard to this credit.
(g) For the purposes of this section
"property tax" means the amount of property tax
actually paid to a Connecticut political
subdivision by a taxpayer on the taxpayer's
primary residence or motor vehicles, and "motor
vehicle" means a motor vehicle, as defined in
section 14-1 of the general statutes, which is
privately owned or leased.
Sec. 8. Subsection (a) of section 12-700 of
the general statutes is repealed and the following
is substituted in lieu thereof:
(a) There is hereby imposed on the
Connecticut taxable income of each resident of
this state a tax (1) at the rate of four and
one-half per cent of such Connecticut taxable
income for taxable years commencing on or after
January 1, 1992, and prior to January 1, 1996.
(2) For taxable years commencing on or after
January 1, 1996, but prior to January 1, 1997, in
accordance with the following schedule:
(A) For any person who files a return under
the federal income tax for such taxable year as an
unmarried individual or as a married individual
filing separately:
Connecticut Taxable Income Rate of Tax
Not over $2,250 3.0%
Over $2,250 $67.50, plus 4.5%
of the excess over
$2,250
(B) For any person who files a return under
the federal income tax for such taxable year as a
head of household, as defined in section 2(b) of
the Internal Revenue Code:
Connecticut Taxable Income Rate of Tax
Not over $3,500 3.0%
Over $3,500 $105.00, plus 4.5%
of the excess over
$3,500
(C) For any husband and wife who file a
return under the federal income tax for such
taxable year as married individuals filing jointly
or a person who files a return under the federal
income tax as a surviving spouse, as defined in
Section 2(a) of the Internal Revenue Code:
Connecticut Taxable Income Rate of Tax
Not over $4,500 3.0%
Over $4,500 $135.00, plus 4.5%
of the excess over
$4,500
(D) For trusts or estates, the rate of tax
shall be 4.5% of their Connecticut taxable income.
(3) For taxable years commencing on or after
January 1, 1997, [and thereafter] BUT PRIOR TO
JANUARY 1, 1998, in accordance with the following
schedule:
(A) For any person who files a return under
the federal income tax for such taxable year as an
unmarried individual or as a married individual
filing separately:
Connecticut Taxable Income Rate of Tax
Not over $4,500 3.0%
Over $4,500 $135.00, plus 4.5%
of the excess
over $4,500
(B) For any person who files a return under
the federal income tax for such taxable year as a
head of household, as defined in Section 2(b) of
the Internal Revenue Code:
Connecticut Taxable Income Rate of Tax
Not over $7,000 3.0%
Over $7,000 $210.00, plus 4.5%
of the excess over
$7,000
(C) For any husband and wife who file a
return under the federal income tax for such
taxable year as married individuals filing jointly
or any person who files a return under the federal
income tax for such taxable year as a surviving
spouse, as defined in Section 2(a) of the Internal
Revenue Code:
Connecticut Taxable Income Rate of Tax
Not over $9,000 3.0%
Over $9,000 $270.00, plus 4.5%
of the excess over
$9,000
(D) For trusts or estates, the rate of tax
shall be 4.5% of their Connecticut taxable income.
(4) FOR TAXABLE YEARS COMMENCING ON OR AFTER
JANUARY 1, 1998, BUT PRIOR TO JANUARY 1, 1999, IN
ACCORDANCE WITH THE FOLLOWING SCHEDULE:
(A) FOR ANY PERSON WHO FILES A RETURN UNDER
THE FEDERAL INCOME TAX FOR SUCH TAXABLE YEAR AS AN
UNMARRIED INDIVIDUAL OR AS A MARRIED INDIVIDUAL
FILING SEPARATELY:
CONNECTICUT TAXABLE INCOME RATE OF TAX
NOT OVER $7,500 3.0%
OVER $7,500 $225.00, PLUS 4.5%
OF THE EXCESS OVER
$7,500
(B) FOR ANY PERSON WHO FILES A RETURN UNDER
THE FEDERAL INCOME TAX FOR SUCH TAXABLE YEAR AS A
HEAD OF HOUSEHOLD, AS DEFINED IN SECTION 2(b) OF
THE INTERNAL REVENUE CODE:
CONNECTICUT TAXABLE INCOME RATE OF TAX
NOT OVER $12,000 3.0%
OVER $12,000 $360.00 PLUS
4.5% OF THE EXCESS
OVER $12,000
(C) FOR ANY HUSBAND AND WIFE WHO FILE A
RETURN UNDER THE FEDERAL INCOME TAX FOR SUCH
TAXABLE YEAR AS MARRIED INDIVIDUALS FILING JOINTLY
OR ANY PERSON WHO FILES A RETURN UNDER THE FEDERAL
INCOME TAX FOR SUCH TAXABLE YEAR AS A SURVIVING
SPOUSE, AS DEFINED IN SECTION 2(a) OF THE INTERNAL
REVENUE CODE:
CONNECTICUT TAXABLE INCOME RATE OF TAX
NOT OVER $15,000 3.0%
OVER $15,000 $450.00 PLUS
4.5% OF THE EXCESS
OVER $15,000
(D) FOR TRUSTS OR ESTATES, THE RATE OF TAX
SHALL BE 4.5% OF THEIR CONNECTICUT TAXABLE INCOME.
(5) FOR TAXABLE YEARS COMMENCING ON OR AFTER
JANUARY 1, 1999, IN ACCORDANCE WITH THE FOLLOWING
SCHEDULE:
(A) FOR ANY PERSON WHO FILES A RETURN UNDER
THE FEDERAL INCOME TAX FOR SUCH TAXABLE YEAR AS AN
UNMARRIED INDIVIDUAL OR AS A MARRIED INDIVIDUAL
FILING SEPARATELY:
CONNECTICUT TAXABLE INCOME RATE OF TAX
NOT OVER $9,000 3.0%
OVER $9,000 $270.00, PLUS 4.5%
OF THE EXCESS OVER
$9,000
(B) FOR ANY PERSON WHO FILES A RETURN UNDER
THE FEDERAL INCOME TAX FOR SUCH TAXABLE YEAR AS A
HEAD OF HOUSEHOLD, AS DEFINED IN SECTION 2(b) OF
THE INTERNAL REVENUE CODE:
CONNECTICUT TAXABLE INCOME RATE OF TAX
NOT OVER $15,000 3.0%
OVER $15,000 $450.00 PLUS
4.5% OF THE EXCESS
OVER $15,000
(C) FOR ANY HUSBAND AND WIFE WHO FILE A
RETURN UNDER THE FEDERAL INCOME TAX FOR SUCH
TAXABLE YEAR AS MARRIED INDIVIDUALS FILING JOINTLY
OR ANY PERSON WHO FILES A RETURN UNDER THE FEDERAL
INCOME TAX FOR SUCH TAXABLE YEAR AS A SURVIVING
SPOUSE, AS DEFINED IN SECTION 2(a) OF THE INTERNAL
REVENUE CODE:
CONNECTICUT TAXABLE INCOME RATE OF TAX
NOT OVER $18,000 3.0%
OVER $18,000 $540.00 PLUS
4.5% OF THE EXCESS
OVER $18,000
(D) FOR TRUSTS OR ESTATES, THE RATE OF TAX
SHALL BE 4.5% OF THEIR CONNECTICUT TAXABLE INCOME.
(6) The provisions of this subsection shall
apply to resident trusts and estates and, wherever
reference is made in this subsection to residents
of this state, such reference shall be construed
to include resident trusts and estates, provided
any reference to a resident's Connecticut adjusted
gross income derived from sources without this
state or to a resident's Connecticut adjusted
gross income shall be construed, in the case of a
resident trust or estate, to mean the resident
trust or estate's Connecticut taxable income
derived from sources without this state and the
resident trust or estate's Connecticut taxable
income, respectively.
Sec. 9. Subdivision (20) of subsection (a) of
section 12-701 of the general statutes is repealed
and the following is substituted in lieu thereof:
(20) "Connecticut adjusted gross income"
means adjusted gross income, with the following
modifications: (A) There shall be added thereto
(i) to the extent not properly includable in gross
income for federal income tax purposes, any
interest income from obligations issued by or on
behalf of any state, political subdivision
thereof, or public instrumentality, state or local
authority, district or similar public entity,
exclusive of such income from obligations issued
by or on behalf of the state of Connecticut, any
political subdivision thereof, or public
instrumentality, state or local authority,
district or similar public entity created under
the laws of the state of Connecticut and exclusive
of any such income with respect to which taxation
by any state is prohibited by federal law, (ii)
any exempt-interest dividends, as defined in
Section 852(b)(5) of the Internal Revenue Code,
exclusive of such exempt-interest dividends
derived from obligations issued by or on behalf of
the state of Connecticut, any political
subdivision thereof, or public instrumentality,
state or local authority, district or similar
public entity created under the laws of the state
of Connecticut and exclusive of such
exempt-interest dividends derived from
obligations, the income with respect to which
taxation by any state is prohibited by federal
law, (iii) any interest or dividend income on
obligations or securities of any authority,
commission or instrumentality of the United States
which federal law exempts from federal income tax
but does not exempt from state income taxes, (iv)
to the extent included in gross income for federal
income tax purposes for the taxable year, the
total taxable amount of a lump sum distribution
for the taxable year deductible from such gross
income in calculating federal adjusted gross
income, (v) to the extent properly includable in
determining the net gain or loss from the sale or
other disposition of capital assets for federal
income tax purposes, any loss from the sale or
exchange of obligations issued by or on behalf of
the state of Connecticut, any political
subdivision thereof, or public instrumentality,
state or local authority, district or similar
public entity created under the laws of the state
of Connecticut, in the income year such loss was
recognized, (vi) to the extent deductible in
determining federal adjusted gross income, any
income taxes imposed by this state, (vii) to the
extent deductible in determining federal adjusted
gross income, any interest on indebtedness
incurred or continued to purchase or carry
obligations or securities the interest on which is
exempt from tax under this chapter and (viii)
expenses paid or incurred during the taxable year
for the production or collection of income which
is exempt from taxation under this chapter or the
management, conservation or maintenance of
property held for the production of such income,
and the amortizable bond premium for the taxable
year on any bond the interest on which is exempt
from tax under this chapter to the extent that
such expenses and premiums are deductible in
determining federal adjusted gross income. (B)
There shall be subtracted therefrom (i) to the
extent properly includable in gross income for
federal income tax purposes, any income with
respect to which taxation by any state is
prohibited by federal law, (ii) to the extent
allowable under section 12-718, exempt dividends
paid by a regulated investment company, (iii) the
amount of any refund or credit for overpayment of
income taxes imposed by this state, or any other
state of the United States or a political
subdivision thereof, or the District of Columbia
or any province of Canada, to the extent properly
includable in gross income for federal income tax
purposes, (iv) to the extent properly includable
in gross income for federal income tax purposes,
any tier 1 railroad retirement benefits, (v) with
respect to any natural person who is a shareholder
of an S corporation which is carrying on, or which
has the right to carry on, business in this state,
as said term is used in section 12-214, the amount
of such shareholder's pro rata share of such
corporation's nonseparately computed items, as
defined in Section 1366 of the Internal Revenue
Code, that is subject to tax under chapter 208, in
accordance with subsection (c) of section 12-217,
multiplied by such corporation's apportionment
fraction, if any, as determined in accordance with
section 12-218, (vi) to the extent properly
includable in gross income for federal income tax
purposes, any interest income from obligations
issued by or on behalf of the state of
Connecticut, any political subdivision thereof, or
public instrumentality, state or local authority,
district or similar public entity created under
the laws of the state of Connecticut, (vii) to the
extent properly includable in determining the net
gain or loss from the sale or other disposition of
capital assets for federal income tax purposes,
any gain from the sale or exchange of obligations
issued by or on behalf of the state of
Connecticut, any political subdivision thereof, or
public instrumentality, state or local authority,
district or similar public entity created under
the laws of the state of Connecticut, in the
income year such gain was recognized, (viii) any
interest on indebtedness incurred or continued to
purchase or carry obligations or securities the
interest on which is subject to tax under this
chapter but exempt from federal income tax, to the
extent that such interest on indebtedness is not
deductible in determining federal adjusted gross
income and is attributable to a trade or business
carried on by such individual, (ix) ordinary and
necessary expenses paid or incurred during the
taxable year for the production or collection of
income which is subject to taxation under this
chapter but exempt from federal income tax, or the
management, conservation or maintenance of
property held for the production of such income,
and the amortizable bond premium for the taxable
year on any bond the interest on which is subject
to tax under this chapter but exempt from federal
income tax, to the extent that such expenses and
premiums are not deductible in determining federal
adjusted gross income and are attributable to a
trade or business carried on by such individual
and (x) an amount equal to the difference between
the amount of Social Security benefits includable
for federal income tax purposes under the
provisions of Section 13215 of the Omnibus Budget
Reconciliation Act of 1993 and FIFTY PER CENT OF
the amount of such Social Security benefits
includable for federal income tax purposes under
the provisions of the Internal Revenue Code of
1986, or any subsequent corresponding internal
revenue code of the United States, as from time to
time amended, prior to August 10, 1993. With
respect to a person who is the beneficiary of a
trust or estate, there shall be added or
subtracted, as the case may be, from adjusted
gross income such person's share, as determined
under section 12-714, in the Connecticut fiduciary
adjustment.
Sec. 10. The Commissioner of Revenue Services
shall report to the joint standing committee of
the General Assembly having cognizance of matters
relating to finance, revenue and bonding, through
the Office of Fiscal Analysis, on the nonresident
and nexus investigation project within the
Department of Revenue Services. The report shall
cover the two year period commencing July 1, 1997.
The commissioner shall issue interim reports, with
the data available on April 1, 1998, and April 1,
1999, and shall issue final reports for the fiscal
years ending June 30, 1998, and June 30, 1999. The
reports shall include data relating to the amount
of additional sales and use tax revenue,
corporation and personal income tax revenue
attributable to the project.
Sec. 11. (NEW) (a) The Connecticut Housing
Finance Authority is authorized to issue bonds
secured by a pledge of principal and interest
payments and other revenues to be received by the
state with respect to any loans made by the state
under any bond-financed housing program, as
defined in section 8-37qq of the general statutes.
Except as otherwise provided in this section, the
issuance of such bonds shall be governed by the
provisions of section 8-252 of the general
statutes. Such bonds may be guaranteed by the
authority, which guarantee may be a general
obligation of the authority. Such bonds whether or
not a general obligation of the authority may be
secured by revenues or other assets of the
authority which are not subject to the lien of the
general housing mortgage program bond resolution
of the authority adopted September 27, 1972, as
amended, or subject to a lien created by any other
existing bond resolution of the authority. The
state, acting through the State Treasurer, is
authorized to pledge such principal and interest
payments and other revenues, and to make such
agreements, covenants and representations as may
be required for issuance of the bonds. The
provisions of subdivision (3) of section 32-1l of
the general statutes shall not apply to any pledge
under this section, nor to any transfer of
revenues to the Connecticut Housing Finance
Authority or to a trustee incident to the issuance
of bonds under this section, but such a pledge or
transfer of revenues from bond-financed state
housing programs, as defined in section 8-37qq of
the general statutes, to the Connecticut Housing
Finance Authority or to a trustee incident to the
issuance of bonds under this section is hereby
authorized. Any pledges made pursuant to this
section shall be valid and binding from the time
such pledge is made, and are not subject to
further appropriation by the state. The proceeds
of any bonds issued pursuant to this section
shall, after payment of all costs of issuance and
sale, including, without limitation, the costs of
credit facilities and the establishment of any
reserves as security for such bonds, be deposited
in the General Fund.
(b) In the event that the total of principal
and interest payments and other revenues pledged
to any trustee in accordance with a pledge made
pursuant to subsection (a) of this section and
received in any fiscal year are less than the
total of all interest and principal payments and
other revenues on loans under any bond-financed
housing program as defined in section 8-37qq of
the general statutes by the state in that same
fiscal year, the Secretary of the Office of Policy
and Management shall apportion any payments to be
transferred to such trustee under such pledge
among payments that would otherwise have flowed to
the General Fund, the Rental Housing Fund or the
Housing Repayment and Revolving Loan Fund and may,
on behalf of the state, make such agreements,
covenants and representations with respect to such
apportionment as may be required for issuance of
the bonds under this section. In the event that
principal and interest payments or other revenues
pledged pursuant to subsection (a) of this section
are transferred in any fiscal year to any trustee
in excess of total debt service payments required
in such fiscal year under the terms of any
indenture of trust for bonds issued under this
section the balance shall be returned to the
state. Such returned balance shall be apportioned
among the General Fund, the Rental Housing Fund or
the Housing Repayment and Revolving Loan Fund, as
determined by the Secretary of the Office of
Policy and Management provided, any such returned
balance shall first be apportioned to the Housing
Repayment and Revolving Loan Fund, up to the
amount which would otherwise have flowed to the
Housing Repayment and Revolving Loan Fund in such
fiscal year absent such pledge under this section.
(c) Nothing in this section shall be
construed to authorize (1) the use of moneys in
any sinking fund which may have been pledged by
resolution or trust indenture in connection with
the issuance of any general obligation bonds, as
to which sinking fund the state did not reserve
the right to application and use of such moneys
for other purposes, (2) the pledge of moneys, any
apportionment of payments or returned balances in
subsection (b) of this section that the State
Treasurer determines to have been precluded by any
covenant or agreement with bondholders on any
outstanding general obligation bonds of the state,
or (3) the pledge of certain loan payments or
revenue if it is determined by the State Treasurer
that the tax-exempt status of any outstanding
general obligation bonds of the state shall be
jeopardized by the pledge of such payments or
revenues.
Sec. 12. Section 52-258 of the general
statutes is repealed and the following is
substituted in lieu thereof:
The jury fee in civil actions shall be [two]
THREE hundred [fifty] dollars to be paid at the
time the case is claimed for the jury by the party
at whose request the case is placed upon the jury
docket. The jury fee shall be taxed in favor of
the party paying the jury fee in the bill of costs
in the action, if final judgment thereon is
rendered in his favor.
Sec. 13. Section 52-259 of the general
statutes is repealed and the following is
substituted in lieu thereof:
There shall be paid to the clerks for
entering each appeal or writ of error to the
Supreme Court, or entering each appeal to the
Appellate Court, as the case may be, two hundred
fifty dollars, and for each civil cause in the
Superior Court, one hundred [fifty] EIGHTY-FIVE
dollars; except (1) seventy-five dollars for
entering each case in the Superior Court in which
the sole claim for relief is damages and the
amount, legal interest or property in demand is
less than two thousand five hundred dollars and
for summary process, landlord and tenant and
paternity actions, and (2) there shall be no entry
fee for making an application to the Superior
Court for relief under section 46b-15 or for
making an application to modify or extend an order
issued pursuant to section 46b-15. If the amount,
legal interest or property in demand by the
plaintiff is alleged to be less than two thousand
five hundred dollars, a new entry fee of
seventy-five dollars shall be charged if the
plaintiff amends his complaint to state such
demand is not less than two thousand five hundred
dollars. The fee for the entry of a small claims
case shall be thirty dollars. If a motion is filed
to transfer a small claims case to the regular
docket, the moving party shall pay a fee of
seventy-five dollars. There shall be paid to the
clerk of the Superior Court by any party who
requests a finding of fact by a judge of such
court to be used on appeal the sum of twenty-five
dollars, to be paid at the time the request is
filed. There shall be paid to the clerk of the
Superior Court a fee of seventy-five dollars for a
petition for certification to the Supreme Court
and Appellate Court. Such clerks shall also
receive for receiving and filing an assessment of
damages by appraisers of land taken for public use
or the appointment of a commissioner of the
Superior Court, two dollars; for recording the
commission and oath of a notary public or
certifying under seal to the official character of
any magistrate, ten dollars; for certifying under
seal, two dollars; for exemplifying, twenty
dollars; for making all necessary records and
certificates of naturalization, the fees allowed
under the provisions of the United States statutes
for such services; and for making copies, one
dollar a page. There shall be paid to the clerk of
the Superior Court for a copy of a judgment file a
fee of fifteen dollars, inclusive of the fees for
certification and copying, for a certified copy
and a fee of ten dollars, inclusive of the fee for
copying, for a copy which is not certified; for a
copy of a certificate of judgment in a foreclosure
action, as provided by the rules of practice and
procedure, twenty dollars, inclusive of the fees
for certification and copying. There shall be paid
to the clerk of the court a fee of fifty dollars
at the time any application for a prejudgment
remedy is filed. A fee of twenty dollars for any
check issued to the court in payment of any fee
which is returned as uncollectible by the bank on
which it is drawn may be imposed. The tax imposed
under chapter 219 shall not be imposed upon any
fee charged under the provisions of this section.
Sec. 14. Section 54-56g of the general
statutes is repealed and the following is
substituted in lieu thereof:
(a) There shall be a pretrial alcohol
education system for persons charged with a
violation of section 14-227a. Upon application by
any such person for participation in such system
and payment to the court of an application fee of
fifty dollars, the court shall, but only as to the
public, order such information or complaint to be
filed as a sealed information or complaint,
provided such person states under oath, in open
court or before any person designated by the clerk
and duly authorized to administer oaths, under
penalties of perjury that he has never had such
system invoked in his behalf and that he has not
been convicted of a violation of section 53a-56b
or 53a-60d, a violation of subsection (a) of
section 14-227a before or after October 1, 1981,
or a violation of subdivision (1) or (2) of
subsection (a) of section 14-227a on or after
October 1, 1985, and that he has not been
convicted in any other state at any time of an
offense the essential elements of which are
substantially the same as section 53a-56b or
53a-60d or subdivision (1) or (2) of subsection
(a) of section 14-227a. Unless good cause is
shown, a person shall be ineligible for
participation in such pretrial alcohol education
system if his alleged violation of section 14-227a
caused the serious physical injury, as defined in
section 53a-3, of another person. The fee imposed
by this subsection shall be credited to the
Criminal Injuries Compensation Fund established by
section 54-215.
(b) The court, after consideration of the
recommendation of the state's attorney, assistant
state's attorney or deputy assistant state's
attorney in charge of the case, may, in its
discretion, grant such application. If the court
grants such application, it shall refer such
person to the Bail Commission for assessment and
confirmation of the eligibility of the applicant.
The Bail Commission, in making its assessment and
confirmation, may rely on the representations made
by the applicant under oath in open court with
respect to convictions in other states of offenses
specified in subsection (a) of this section. Upon
confirmation of eligibility, the defendant shall
be referred to the Department of Mental Health and
Addiction Services by the Bail Commission for
evaluation and placement in an appropriate alcohol
program for one year. Any person who enters the
system shall agree: (1) To the tolling of the
statute of limitations with respect to such crime,
(2) to a waiver of his right to a speedy trial,
(3) to participate in at least [eight meetings or]
TEN counseling sessions in an alcohol program
pursuant to this section and complete the assigned
program, and (4) to accept placement in a
treatment program upon recommendation of a
provider under contract with the Department of
Mental Health and Addiction Services pursuant to
subsection (d) of this section or placement in a
treatment program which has standards
substantially similar to, or higher than, a
program of a provider under contract with the
Department of Mental Health and Addiction Services
if the Bail Commission deems it appropriate. The
suspension of the motor vehicle operator's license
of any such person pursuant to section 14-227b
shall be effective during the period such person
is participating in such program, provided such
person shall have the option of not commencing the
participation in such program until the period of
such suspension is completed. If the Bail
Commission informs the court that the defendant is
ineligible for the system and the court makes a
determination of ineligibility or if the program
provider certifies to the court that the defendant
did not successfully complete the assigned program
or is no longer amenable to treatment, the court
shall order the information or complaint to be
unsealed, enter a plea of not guilty for such
defendant and immediately place the case on the
trial list. If such defendant satisfactorily
completes the assigned program he may apply for
dismissal of the charges against him and the
court, on reviewing the record of his
participation in such program submitted by the
Bail Commission and on finding such satisfactory
completion, shall dismiss the charges. If the
defendant does not apply for dismissal of the
charges against him after satisfactorily
completing the assigned program the court, upon
receipt of the record of his participation in such
program submitted by the Bail Commission, may on
its own motion make a finding of such satisfactory
completion and dismiss the charges. Upon motion of
the defendant and a showing of good cause, the
court may extend the one-year placement period for
a reasonable period for the defendant to complete
the assigned program. A record of participation in
such program shall be retained by the Bail
Commission for a period of seven years from the
date of application. The Bail Commission shall
transmit to the Department of Motor Vehicles a
record of participation in such program for each
person who satisfactorily completes such program.
The Department of Motor Vehicles shall maintain
for a period of seven years the record of a
person's participation in such program as part of
such person's driving record.
(c) At the time the court grants the
application for participation in the pretrial
alcohol education system, such person shall also
pay to the court a nonrefundable program fee of
[three hundred fifty] FOUR HUNDRED TWENTY-FIVE
dollars, except that no person may be excluded
from such program for inability to pay such fee,
provided (1) such person files with the court an
affidavit of indigency or inability to pay, (2)
such indigency is confirmed by the Bail
Commission, and (3) the court enters a finding
thereof. If the court denies the application, such
person shall not be required to pay the program
fee. If the court grants the application, and such
person is later determined to be ineligible for
participation in such pretrial alcohol education
system or fails to complete the assigned program,
the [three-hundred-fifty-dollar]
FOUR-HUNDRED-TWENTY-FIVE-DOLLAR program fee shall
not be refunded. All such program fees shall be
credited to the General Fund.
(d) The Department of Mental Health and
Addiction Services shall contract with service
providers, develop standards and oversee
appropriate alcohol programs to meet the
requirements of this section. Said department
shall adopt regulations in accordance with chapter
54 to establish standards for such alcohol
programs. Any defendant whose employment or
residence makes it unreasonable to attend an
alcohol program in this state may attend a program
in another state which has standards substantially
similar to, or higher than, those of this state,
subject to the approval of the court and payment
of the application and program fees as provided in
this section.
Sec. 15. Section 12-2 of the general statutes
is amended by adding subsection (c) as follows:
(NEW) (c) The commissioner is authorized to
negotiate and contract with the governing
authority of any Connecticut municipality for the
purpose of arranging for the collection by the
commissioner of any taxes for general or special
purposes levied by such municipality, of any
fines, penalties, costs or fees payable to such
municipality for the violation of any lawful
regulation or ordinance in furtherance of any
general powers as enumerated in section 7-148, or
of any charge payable to such municipality for
connection with or for the use of a waterworks or
sewerage system, provided such taxes, fines,
penalties, costs or fees, or charges are (1)
unpaid and a period in excess of thirty days has
elapsed following the date on which they were due
and (2) not the subject of a timely filed
administrative appeal or of a timely filed appeal
pending before any court of competent
jurisdiction. The agreement shall include a fee to
be paid by such municipality to said commissioner
in an amount that covers fully the cost of
collection of such taxes, fines, penalties, costs
or fees, or charges by said commissioner. The
commissioner shall transmit to the municipality
all such taxes, fines, penalties, costs or fees,
or charges so collected on behalf of such
municipality on or before the date specified in
such agreement, less the agreed upon collection
fee. Where such an agreement exists, the
commissioner may collect, on behalf of such
municipality, such taxes, fines, penalties, costs
or fees, or charges, and all interest, penalties,
fees and other charges added thereto by law, under
the provisions of section 12-35 as if such taxes,
fines, penalties, costs or fees, or charges due
such municipality were "tax due the state", as
such term is defined in said section 12-35, and as
if such term expressly included taxes, fines,
penalties, costs or fees, or charges due to such
municipality.
Sec. 16. Section 12-39g of the general
statutes is repealed and the following is
substituted in lieu thereof:
(a) Upon notification to the Comptroller by
the Commissioner of Revenue Services that any
taxes, including penalties and interest related
thereto, are (1) due to the state from any person
AND UNPAID AND A PERIOD IN EXCESS OF THIRTY DAYS
HAS ELAPSED FOLLOWING THE DATE ON WHICH SUCH TAXES
WERE DUE AND (2) ARE NOT THE SUBJECT OF A TIMELY
FILED ADMINISTRATIVE APPEAL TO SAID COMMISSIONER
OR OF A TIMELY FILED APPEAL PENDING BEFORE ANY
COURT OF COMPETENT JURISDICTION, the Comptroller
shall withhold any order upon the Treasurer for
payment of any amount payable by the state to such
person unless the amount so payable is reduced by
the amount of such taxes, penalties and interest,
provided any such amount payable by the state
shall not be so reduced if [(1)] such amount
payable is a payment of salary or wages, or any
payment in lieu of or in addition to such salary
or wages, to a state employee. [, (2) such taxes,
penalties and interest have been fixed by said
commissioner pursuant to a request within the time
allowed under this title to correct the amount
thereof or (3) such taxes, penalties and interest
have been determined by said commissioner to be
due and such determination is the subject of an
appeal pending before any court in this state.]
The Comptroller shall promptly notify the
Commissioner of Revenue Services of any payment
reduced under the provisions of this section.
(b) FOR PURPOSES OF SUBSECTION (a) OF THIS
SECTION, ANY TAXES FOR GENERAL OR SPECIAL PURPOSES
LEVIED BY A MUNICIPALITY, ANY TAXES IMPOSED UNDER
CHAPTER 223 AND PAYABLE TO SUCH MUNICIPALITY, ANY
FINES, PENALTIES, COSTS OR FEES PAYABLE TO SUCH
MUNICIPALITY FOR THE VIOLATION OF ANY LAWFUL
REGULATION OR ORDINANCE IN FURTHERANCE OF ANY
GENERAL POWERS AS ENUMERATED IN SECTION 7-148, OR
ANY CHARGE PAYABLE TO SUCH MUNICIPALITY FOR
CONNECTION WITH OR FOR THE USE OF A WATERWORKS OR
SEWERAGE SYSTEM SHALL BE TREATED AS IF THEY WERE
TAXES DUE TO THE STATE, WHERE, PURSUANT TO SECTION
12-2, AS AMENDED BY SECTION 15 OF THIS ACT, AN
AGREEMENT EXISTS BETWEEN THE COMMISSIONER AND THE
GOVERNING AUTHORITY OF SUCH MUNICIPALITY PROVIDING
FOR THE COLLECTION BY THE COMMISSIONER, ON BEHALF
OF SUCH MUNICIPALITY, OF SUCH TAXES, FINES,
PENALTIES, COSTS OR FEES, OR CHARGES, PROVIDED
SUCH TAXES, FINES, PENALTIES, COSTS OR FEES, OR
CHARGES ARE (1) UNPAID AND A PERIOD IN EXCESS OF
THIRTY DAYS HAS ELAPSED FOLLOWING THE DATE ON
WHICH THEY WERE DUE AND (2) NOT THE SUBJECT OF A
TIMELY FILED ADMINISTRATIVE APPEAL OR OF A TIMELY
FILED APPEAL PENDING BEFORE ANY COURT OF COMPETENT
JURISDICTION.
Sec. 17. Subsection (a) of section 12-739 of
the general statutes is repealed and the following
is substituted in lieu thereof:
(a) (1) The commissioner, within the
applicable period of limitations may credit an
overpayment of income tax and interest on such
overpayment against any liability in respect of
any tax imposed by this state on the person who
made the overpayment, and the balance shall be
refunded by the Treasurer out of the proceeds of
the tax retained by him for such general purposes.
(2) FOR PURPOSES OF SUBSECTION (a) OF THIS
SECTION, ANY TAXES FOR GENERAL OR SPECIAL PURPOSES
LEVIED BY A MUNICIPALITY, ANY TAXES IMPOSED UNDER
CHAPTER 223 AND PAYABLE TO SUCH MUNICIPALITY, ANY
FINES, PENALTIES, COSTS OR FEES PAYABLE TO SUCH
MUNICIPALITY FOR THE VIOLATION OF ANY LAWFUL
REGULATION OR ORDINANCE IN FURTHERANCE OF ANY
GENERAL POWERS AS ENUMERATED IN SECTION 7-148, OR
ANY CHARGE PAYABLE TO SUCH MUNICIPALITY FOR
CONNECTION WITH OR FOR THE USE OF A WATERWORKS OR
SEWERAGE SYSTEM SHALL BE TREATED AS IF THEY WERE
TAXES DUE TO THE STATE, WHERE, PURSUANT TO SECTION
12-2, AS AMENDED BY SECTION 15 OF THIS ACT, AN
AGREEMENT EXISTS BETWEEN THE COMMISSIONER AND THE
GOVERNING AUTHORITY OF SUCH MUNICIPALITY PROVIDING
FOR THE COLLECTION BY THE COMMISSIONER, ON BEHALF
OF SUCH MUNICIPALITY, OF SUCH TAXES, FINES,
PENALTIES, COSTS OR FEES, OR CHARGES, PROVIDED
SUCH TAXES, FINES, PENALTIES, COSTS OR FEES, OR
CHARGES ARE (A) UNPAID AND A PERIOD IN EXCESS OF
THIRTY DAYS HAS ELAPSED FOLLOWING THE DATE ON
WHICH THEY WERE DUE AND (B) NOT THE SUBJECT OF A
TIMELY FILED ADMINISTRATIVE APPEAL OR OF A TIMELY
FILED APPEAL PENDING BEFORE ANY COURT OF COMPETENT
JURISDICTION.
Sec. 18. Section 4a-78 of the general
statutes is repealed and the following is
substituted in lieu thereof:
It is the policy of the state to require
persons applying for a license, selling goods or
services, [or] leasing real or personal property
to a public agency, OR REGISTERING ANY MOTOR
VEHICLE WITH THE COMMISSIONER OF MOTOR VEHICLES to
furnish a federal social security account number
or federal employer identification number or both,
if available, to establish the identification of
persons affected by the tax laws of the state and
for that purpose only to treat public agencies as
having an administrative responsibility for the
tax laws of the state.
Sec. 19. (NEW) (a) The Department of Motor
Vehicles, as part of any procedure for issuing any
motor vehicle registration, shall require each
person making application for a motor vehicle
registration to provide the owner's federal social
security account number or federal employer
identification number, or both, if available, to
said department or where such number or numbers
are unavailable, the reason or reasons for the
unavailability. The number or reason shall be
obtained by said department as part of the
administration of taxes administered by the
Commissioner of Revenue Services for the purpose
of establishing the identification of persons
affected by such taxes.
(b) The Department of Motor Vehicles shall,
on or before February 1, 2001, and February first,
annually thereafter, furnish to the Commissioner
of Revenue Services on a compatible magnetic tape
file or in some other form which is acceptable to
said commissioner, a list of all persons to whom
motor vehicle registrations were issued by said
department during the preceding calendar year.
(c) Each list provided to the Commissioner of
Revenue Services pursuant to this section shall
contain the name, address and federal social
security account number or federal employer
identification number or both, of each person
named on such list, if available to such agency or
the reason for the unavailability.
Sec. 20. Section 12-148 of the general
statutes is repealed and the following is
substituted in lieu thereof:
(a) Notwithstanding the provisions of any
general statute or special act AND EXCEPT AS
OTHERWISE PROVIDED BY THIS SECTION, the tax
collector of any municipality may use names and
numbers or numbers only to identify the persons
from whom moneys are collected each month in
accordance with the provisions of section 12-147.
Such tax collector may use any tax accounting
system which has been approved by the Secretary of
the Office of Policy and Management to list such
names and numbers or numbers only.
(b) Numbers used under subsection (a) of this
section may be Social Security numbers established
under the Social Security Act, (42 USC 301 et
seq.), as amended from time to time.
Notwithstanding the provisions of sections 1-15,
1-18a, 1-19 to 1-19b, inclusive, and 1-21 to
1-21k, inclusive, AND EXCEPT AS OTHERWISE PROVIDED
IN THIS SECTION, the tax collector shall withhold
from disclosure to any person or state or
municipal board, commission, department or agency
any Social Security number provided TO THE TAX
COLLECTOR under this [subsection] SECTION OR UNDER
SECTION 14-163, AS AMENDED BY SECTION 21 OF THIS
ACT.
(c) FOR PURPOSES OF ADMINISTRATION OF STATE
TAXES, EACH MUNICIPAL TAX COLLECTOR SHALL,
COMMENCING NO LATER THAN OCTOBER 1, 1998, COLLECT
FROM EACH PERSON FROM WHOM PROPERTY TAX IS
COLLECTED, A SOCIAL SECURITY NUMBER, IF THE PERSON
IS AN INDIVIDUAL, OR FEDERAL EMPLOYER
IDENTIFICATION NUMBER, IF THE PERSON IS NOT AN
INDIVIDUAL, AND SHALL PROVIDE SUCH INFORMATION TO
THE COMMISSIONER OF REVENUE SERVICES TO ESTABLISH
THE IDENTIFICATION OF PERSONS AFFECTED BY THE TAX
LAWS OF THE STATE. EACH PERSON FROM WHOM PROPERTY
TAX IS COLLECTED SHALL PROVIDE TO THE MUNICIPAL
TAX COLLECTOR, IN THE CASE OF A PERSON WHO IS AN
INDIVIDUAL, SUCH PERSON'S SOCIAL SECURITY NUMBER
OR, IN THE CASE OF A PERSON WHO IS NOT AN
INDIVIDUAL, SUCH PERSON'S FEDERAL EMPLOYER
IDENTIFICATION NUMBER. ANY PERSON RECEIVING FUNDS
FROM A MORTGAGOR TO BE HELD IN ESCROW FOR PAYMENT
OF PROPERTY TAXES SHALL PROVIDE TO SUCH COLLECTOR,
IN THE CASE OF A MORTGAGOR WHO IS AN INDIVIDUAL,
SUCH MORTGAGOR'S SOCIAL SECURITY NUMBER OR, IN THE
CASE OF A MORTGAGOR WHO IS NOT AN INDIVIDUAL, SUCH
MORTGAGOR'S FEDERAL EMPLOYER IDENTIFICATION
NUMBER. A MUNICIPAL TAX COLLECTOR SHALL NOT BE
REQUIRED TO COLLECT ANY SOCIAL SECURITY NUMBER,
FOR A PERSON WHO IS AN INDIVIDUAL, OR ANY FEDERAL
EMPLOYER IDENTIFICATION NUMBER, FOR A PERSON WHO
IS NOT AN INDIVIDUAL, IF SUCH COLLECTOR HAS BEEN
PROVIDED SUCH NUMBER UNDER SECTION 14-163, AS
AMENDED BY SECTION 21 OF THIS ACT.
(d) THE TAX COLLECTOR SHALL, ON OR BEFORE
FEBRUARY 1, 2000, AND FEBRUARY FIRST, ANNUALLY
THEREAFTER, FURNISH TO THE COMMISSIONER OF REVENUE
SERVICES, ON A COMPATIBLE MAGNETIC TAPE FILE OR IN
SOME OTHER FORM WHICH IS ACCEPTABLE TO THE
COMMISSIONER, A LIST OF ALL PERSONS FROM WHOM
PROPERTY TAX WAS COLLECTED DURING THE PRECEDING
CALENDAR YEAR OR FROM WHOM PROPERTY TAX WAS DUE
BUT NOT COLLECTED DURING THE PRECEDING CALENDAR
YEAR. EACH LIST PROVIDED TO THE COMMISSIONER
PURSUANT TO THIS SUBSECTION SHALL CONTAIN THE
NAME, ADDRESS AND SOCIAL SECURITY NUMBER OR
FEDERAL EMPLOYER IDENTIFICATION NUMBER OF EACH
PERSON NAMED ON SUCH LIST, THE AMOUNT OF PROPERTY
TAX COLLECTED AND THE DATE OR DATES ON WHICH IT
WAS COLLECTED, AND, IF THE PROPERTY TAX WAS DUE
BUT NOT COLLECTED, THE AMOUNT OF TAX NOT
COLLECTED.
(e) NO TAX CREDIT OTHERWISE ALLOWABLE TO A
PERSON UNDER THE PROVISIONS OF THE GENERAL
STATUTES ON ACCOUNT OF THE PAYMENT OF PROPERTY
TAXES TO A CONNECTICUT MUNICIPALITY SHALL BE
ALLOWED TO ANY PERSON WHO DOES NOT FURNISH TO A
MUNICIPAL TAX COLLECTOR, AS REQUIRED BY THIS
SECTION, SUCH PERSON'S SOCIAL SECURITY NUMBER OR
FEDERAL EMPLOYER IDENTIFICATION NUMBER.
Sec. 21. Section 14-163 of the general
statutes is repealed and the following is
substituted in lieu thereof:
The commissioner, on or before the first day
of December, annually, shall furnish to the tax
assessors in each town a list containing the names
and addresses of the owners of motor vehicles and
snowmobiles residing in their respective towns, as
they appear by the records of the Department of
Motor Vehicles, with a description of such
vehicles. THE COMMISSIONER SHALL, ON OR BEFORE
DECEMBER 1, 2000, AND DECEMBER FIRST, ANNUALLY
THEREAFTER, FURNISH TO THE TAX ASSESSORS IN EACH
TOWN AND TO THE COMMISSIONER OF REVENUE SERVICES A
LIST CONTAINING THE NAMES, ADDRESSES AND FEDERAL
SOCIAL SECURITY ACCOUNT NUMBERS OR FEDERAL
EMPLOYER IDENTIFICATION NUMBERS, OR BOTH, IF
AVAILABLE, OF THE OWNERS OF MOTOR VEHICLES
RESIDING IN THEIR RESPECTIVE TOWNS, AS THEY APPEAR
BY THE RECORDS OF THE MOTOR VEHICLE DEPARTMENT,
WITH A DESCRIPTION OF SUCH VEHICLES, IN ORDER TO
ESTABLISH THE IDENTIFICATION OF PERSONS AFFECTED
BY THE TAX LAWS OF THE STATE. NOTWITHSTANDING THE
PROVISIONS OF SECTIONS 1-15, 1-18a, 1-19 TO 1-19b,
INCLUSIVE, AND 1-21 TO 1-21k, INCLUSIVE, AND
EXCEPT AS OTHERWISE PROVIDED BY THIS SECTION, THE
TAX ASSESSOR IN EACH TOWN SHALL NOT DISCLOSE TO
ANY PERSON OR STATE OR MUNICIPAL BOARD,
COMMISSION, DEPARTMENT OR AGENCY ANY SOCIAL
SECURITY NUMBER OR FEDERAL EMPLOYER IDENTIFICATION
NUMBER FURNISHED TO SUCH ASSESSOR UNDER THIS
SECTION, EXCEPT THAT THE TAX ASSESSOR SHALL
DISCLOSE SUCH SOCIAL SECURITY NUMBERS OR FEDERAL
EMPLOYER IDENTIFICATION NUMBERS TO THE TAX
COLLECTOR IN SUCH TOWN, FOR THE PURPOSES OF
SECTION 12-148, AS AMENDED BY SECTION 20 OF THIS
ACT.
Sec. 22. Sections 12-704a and 12-704b of the
general statutes are repealed.
Sec. 23. This act shall take effect July 1,
1997, except that (1) section 1 shall be
applicable to sales occurring on or after said
date; (2) sections 7 and 17 shall be applicable to
income years commencing on or after January 1,
1997; (3) section 9 shall be applicable to income
years commencing on or after January 1, 1998; (4)
sections 15, 16 and 18 shall take effect October
1, 1999; and (5) section 8 shall take effect the
later of July 1, 1997, or the first day of the
calendar month immediately following the last
action necessary to make effective a final budget
for the biennium ending June 30, 1999, provided
for purposes of this section any legislative
action to continue the appropriations for the
fiscal year ending June 30, 1997, with adjustments
shall not constitute a final budget for the
biennium ending June 30, 1999, and shall be
applicable to income years commencing on or after
January 1, 1998.
Approved June 6, 1997