Office of Policy and Management | 12-120-1 to 12-120-2 - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements

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Regulations of Connecticut State Agencies TITLE 12. Taxation

Agency Office of Policy and Management

Subject Penalties and the Waiver of Penalties for Failure to Comply With Certain State Re-

porting Requirements Inclusive Sections

§§ 12-120-1—12-120-2

CONTENTS

Sec. 12-120-1. Penalty forfeit Sec. 12-120-2. Penalty waiver procedures

Revised: 2015-3-6 R.C.S.A. §§ 12-120-1—12-120-2 - I -

Regulations of Connecticut State Agencies TITLE 12. Taxation

Office of Policy and Management §12-120-2

Penalties and the Waiver of Penalties for Failure to Comply With Certain State Re- porting Requirements

Sec. 12-120-1. Penalty forfeit In the event the Secretary of the Office of Policy and Management determines that an

assessor or board of assessors is required to forfeit the amount specified as a penalty for failure to comply with the provisions of Section 12-120 of the general statutes, he shall cause to be sent to the assessor or board of assessors a notification of the penalty amount due and a request for its prompt payment. The forfeit shall be required to be in the form of a bank check, certified check or money order made payable to the Treasurer of the State of Connecticut and forwarded to the Secretary of the Office of Policy and Management. (Effective April 28, 1989; Amended March 30, 1999)

Sec. 12-120-2. Penalty waiver procedures (a) The penalty pursuant to Section 12-120 of the general statutes may be waived by the

Secretary of the Office of Policy and Management provided he receives a written application for waiver within thirty business days of the filing date of the report for which the penalty waiver is sought. Such application, which shall set forth the reason for the waiver request, shall be signed by the official responsible for filing the report and co-signed by the chief executive officer of the municipality. It must be established to the Secretary’s satisfaction that the failure to file in a timely manner and in the form required, was due to reasonable cause and was not intentional or due to neglect. Examples of reasonable cause shall include, but not be limited to, the following:

(1) An Act of God; (2) A vacancy in the position of the town clerk. Such vacancy, which may be due to

death, serious illness or resignation, must have occurred within sixty days of the report filing date;

(3) Failure regarding delivery of the report, provided it is established to the Secretary’s satisfaction that a reasonable attempt to make timely delivery had been made;

(4) Administrative or technical problems encountered with regard to the filing of the report, including but not limited to:

(A) Adoption of a computer system, or conversion to an alternate computer system, wherein serious problems concerning retrieval of the data to be submitted were not resolved prior to the report filing date. It must be established to the Secretary’s satisfaction that attempts to resolve such problems were undertaken within a reasonable period of time prior to such date;

(B) Failure on the part of the town clerk to receive from the Secretary at least thirty days prior to the filing date, the form(s) necessary for submitting the required information.

(b) The Secretary shall promptly consider any such written application for penalty waiver and shall notify the applicants of his decision to grant or deny such waiver within fifteen

Revised: 2015-3-6 R.C.S.A. §§ 12-120-1—12-120-2 - 1 -

Regulations of Connecticut State Agencies TITLE 12. Taxation

§12-120-2 Office of Policy and Management

days. (Effective April 28, 1989; Amended March 30, 1999)

R.C.S.A. §§ 12-120-1—12-120-2 Revised: 2015-3-6 - 2 -