CT HB06568

Increases the penalty waiver threshold that requires Penalty Review Committee approval from $500 to $1,000, allowing the Commissioner of Revenue Services to waive penalties of $1,000 or less without committee review.

Establishes civil penalties for operating a business without a seller's permit: $250 for the first day and $100 for each subsequent day, with Commissioner authority to waive penalties for reasonable cause.

Authorizes the Commissioner of Revenue Services to deny or refuse renewal of cigarette licenses, tobacco product licenses, or seller's permits to persons who owe finalized, unpaid state taxes until payment is made or an acceptable payment arrangement is established.

Requires the Penalty Review Committee to adopt regulations establishing guidelines for waiving penalties exceeding $1,000 and maintains public inspection rights for all approved waivers.

All provisions effective July 1, 2013.