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CT HB06180

Bill

Status

Introduced

1/29/2021

Primary Sponsor

Brian Smith

Click for details

Origin

House of Representatives

2021 General Assembly

AI Summary

  • Requires the Commissioner of Revenue Services to determine interest rates annually for delinquent state taxes and overpayment repayments based on the federal funds rate effective on the second Monday of June preceding each fiscal year

  • Sets the interest rate on delinquent state taxes equal to the federal funds rate plus two percentage points

  • Sets the interest rate paid on overpayment repayments equal to the federal funds rate with no additional markup

  • Amends Title 12 of the Connecticut General Statutes to implement these interest rate requirements

Legislative Description

An Act Concerning The Interest Rates For Delinquent State Taxes And Repayment Of Overpayments.

Last Action

Referred to Joint Committee on Finance, Revenue and Bonding

1/29/2021

Committee Referrals

Finance, Revenue and Bonding1/29/2021

Full Bill Text

No bill text available