CT HB05471

Extends the refund claim deadline for sales and use taxes to the later of three years after the last day of the month following the period when overpayment occurred or two years after the tax was paid (effective July 1, 2012).

Modifies personal income tax refund claims to allow filing not later than three years after the return was filed or two years after the tax was paid, whichever is later, or two years after payment if no return was filed.

Limits refund amounts to taxes paid within the lookback period: three years plus any extension period for returns filed within the three-year window, or two years for claims filed within the two-year window.

Clarifies the process for disallowance notices and written protests, requiring the commissioner to provide findings of fact and maintaining the 60-day protest period before proposed disallowances become final.

Applies to refund claims filed or submitted on or after July 1, 2012.