CT HB06567

Raises the penalty waiver threshold reviewed by the Penalty Review Committee from $500 to $1,000, effective July 1, 2013.

Allows the Commissioner of Revenue Services to disclose tax returns and return information in personnel proceedings involving Department of Revenue Services employees or former employees if relevant and material to the proceeding.

Adds civil penalties of $250 for the first day and $100 for each subsequent day of operating without a required sales tax permit, with waiver provisions for reasonable cause.

Authorizes the Commissioner of Revenue Services to deny or refuse to renew licenses (including those under chapters 214 and section 12-330b, and seller's permits) for persons owing final, unpaid taxes to the state.

Imposes criminal penalties of up to $1,000 fine or one year imprisonment for violations of personnel proceeding confidentiality provisions.