CT SB00369

Requires the Commissioner of Revenue Services to maintain and make publicly available a list of taxpayers delinquent more than 90 days on state taxes, including name, address, and amount owed, effective July 1, 2014.

Allows the Commissioner to indicate on delinquent taxpayer lists the reason for removal: payment in full, negotiated settlement, or determination of uncollectability.

Authorizes the Commissioner to make public lists of persons denied licenses, permits, or certificates, and those whose licenses, permits, or certificates were revoked, suspended, or not renewed, effective July 1, 2014.

Changes sales and use tax payment due dates from the last day to the twentieth day of the following month, and permits the Commissioner to require weekly tax remittance for delinquent taxpayers, effective October 1, 2014.

Establishes a data-matching system between the Department of Revenue Services and financial institutions to identify taxpayer accounts exceeding $1,000 for tax collection purposes, effective upon passage.

Modifies Connecticut fiduciary adjustment calculations and nonresident income sourcing rules for trust and estate taxation, effective for tax years beginning January 1, 2014.