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Connecticut Public Acts 1996

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Senate Bill No. 589

PUBLIC ACT NO. 96-94

AN ACT CONCERNING THE TIME PERIOD FOR FILING CERTAIN AMENDED RETURNS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Subsection (b) of section 12-704 of the general statutes is repealed and the following is substituted in lieu thereof:

(b) If the amount of tax of another jurisdiction that the taxpayer is finally required to pay is different than the amount used to determine the credit allowed to any taxpayer under this section for any taxable year COMMENCING ON OR AFTER JANUARY 1, 1991, the taxpayer shall send notice of such difference to the commissioner within thirty days of the final determination of such amount EXCEPT THAT FOR THE INCOME YEAR COMMENCING JANUARY 1, 1991, ONLY, THE TAXPAYER SHALL SEND NOTICE OF SUCH DIFFERENCE TO THE COMMISSIONER WITHIN THIRTY DAYS OF THE EFFECTIVE DATE OF THIS ACT and the commissioner shall re-determine, and the taxpayer shall be required to pay, the tax for any taxable year affected, regardless of any otherwise applicable statute of limitations.

Sec. 2. This act shall take effect from its passage and be applicable to income years commencing on or after January 1, 1991.

Approved May 8, 1996. Effective May 8, 1996, and applicable as provided in section 2.

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