CT HB05459

Excludes persons currently making tax payments under a payment plan from the state's delinquent taxpayer lists, provided they remain current on plan payments.

Requires the Commissioner of Revenue Services to maintain separate lists for each type of state tax, containing names, addresses, and amounts owed for unpaid taxes more than 90 days past due.

Exempts from delinquent lists any taxes determined uncollectible, any taxes with pending appeals, and any taxes abated by the commissioner.

Requires the commissioner to indicate the reason for removing any person or corporation from the delinquent list, specifying whether removal is due to full payment, negotiated settlement, or uncollectibility determination.

Makes delinquent taxpayer lists available for public inspection, effective October 1, 2020.