CT SB00445

Authorizes the Commissioner of Revenue Services to adopt regulations preventing issuance of any license by state agencies until applicant pays all taxes due to the state, effective July 1, 2010.

Allows verification of tax compliance for both individual applicants and principals of business entities prior to license issuance, with notice and hearing rights limited to verifying tax obligations.

Permits undue hardship exceptions allowing license issuance despite outstanding taxes if the commissioner determines hardship would otherwise result.

Expands tax collection authority by establishing "responsible persons" (officers, employees, members of business entities) as personally liable for willfully failing to collect or pay over taxes, with penalties equal to unpaid tax amounts plus interest.

Enables serving officers to seize business income and shut down operations for unpaid taxes, and allows collection of intangible personal property (bank accounts, wages, receivables) via certified mail, electronic mail, or facsimile after 30-day notice to taxpayer.