General Assembly |
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January Session, 2015 |
*_____SB00959CE____032015____* |
AN ACT CONCERNING PENALTIES FOR THE FILING OF PAPER DOCUMENTS WITH THE DEPARTMENT OF REVENUE SERVICES.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-690 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2015):
(a) (1) The Commissioner of Revenue Services may permit the filing, by computer transmission or by employing new technology as it is developed, of any return, statement or other document that is required by law or regulation to be filed with said commissioner.
(2) The Commissioner of Revenue Services may permit the filing, by computer transmission or by employing new technology as it is developed, by any person of any document that is permitted by law or regulation to be filed with said commissioner, as long as such person and said commissioner have agreed that said commissioner may send any document or notice to such person by computer transmission or by employing new technology as it is developed.
(b) The Commissioner of Revenue Services may require the filing, by computer transmission or by employing new technology as it is developed, of any return, statement or other document that is required by law or regulation to be filed with said commissioner by any person who is required under the provisions of this chapter to pay the tax, to which such return, statement or other document pertains, by electronic funds transfer, or by any other person who is described in regulations adopted under this subsection by said commissioner in accordance with the provisions of chapter 54.
(c) For purposes of this section, the Commissioner of Revenue Services may prescribe alternative methods for the signing, subscribing or verifying of such return, statement or other document by a person that shall have the same validity, status and consequences as a paper return, statement or other document that was actually signed, subscribed or verified by such person.
(d) Notwithstanding any other provision of the general statutes, the Commissioner of Revenue Services may permit the payment of any tax that is required by law to be paid to him by use of any new technology as it is developed.
(e) Notwithstanding the provisions of this section, the Commissioner of Revenue Services shall not charge a penalty or fee to any taxpayer for filing, instead of by computer transmission, a paper return, statement or other document that is required by law or regulation to be filed with said commissioner.
[(e)] (f) The Commissioner of Revenue Services shall adopt regulations, in accordance with the provisions of chapter 54, necessary for the administration of this section.
This act shall take effect as follows and shall amend the following sections: | ||
Section 1 |
October 1, 2015 |
12-690 |
CE |
Joint Favorable Subst. |