Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-94a-1_12-94a-2. Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs |
Sec.12-94a-1. Penalty forfeit
Latest version.
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In the event the Secretary of the Office of Policy and Management determines that a municipality is required to forfeit the amount specified as a penalty for failure to comply with the provisions of Section 12-94a of the general statutes, he shall cause to be sent to the chief executive officer of the municipality, 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 January 31, 1991; Amended March 30, 1999)