CT HB06561

Amends Section 12-686 to allow persons required to file tax returns electronically or pay taxes by electronic funds transfer to request a written waiver from the commissioner if they demonstrate undue hardship.

Waiver requests must be submitted not later than thirty days prior to the filing or payment due date, and the commissioner must promptly approve or deny the request.

If a waiver is granted, the person may file signed paper Connecticut tax returns and make payments by methods other than electronic funds transfer for twelve months from the date the waiver is granted.

The commissioner's decision to grant or reject a waiver is final and not subject to further review or appeal.

Return preparers are excluded from the waiver provisions and remain subject to electronic filing and payment requirements.