Senate Bill 369

To make several changes to Department of Revenue Services statutes, including to (1) allow publication of a list of persons whose licenses, permits or certificates have been denied, revoked, suspended or not renewed, (2) provide for an earlier monthly remittal of sales tax receipts and for weekly remittal of such receipts for retailers who have been found to be delinquent, (3) require the Commissioner of Revenue Services to work with financial institutions to develop a data match system of delinquent taxpayers and persons with accounts at such institutions, (4) allow a modification for trusts and estates for lump sum distributions from qualified plans, similar to that allowed to individual filers, (5) clarify that federal offshore hedge fund income is considered Connecticut sourced income for non-residents when attributable to services performed in this state, (6) change the gross income factor for apportionment purposes of the personal income tax to mirror that of the corporation business tax which sources sales made by partnerships and other pass-through entities to the location of the customer as opposed to the origin of the sale, and (7) make conforming changes.

In the Senate

• FIN

  Sponsor

l9n doesn't hold this bill's text yet.

In the Senate Mar 3 – Mar 25

1. Mar 3Introduced and sent to Finance, Revenue and Bonding Committee
2. Mar 7Heard in Finance, Revenue and Bonding Committee
3. Mar 25Finance, Revenue and Bonding Committee recommended a substitute for it