(a) For purposes of this section, “license” means (1) any license issued by the commissioner pursuant to the provisions of chapter 214, (2) any license issued by the commissioner pursuant to the provisions of section 12-330b, or (3) a seller's permit issued by the commissioner pursuant to section 12-409.
(b) Prior to issuing or renewing the license of any person, the commissioner may determine whether such person has failed to file any returns required to be filed with the commissioner by such person. If the commissioner determines that such person has failed to file any required returns, the commissioner shall not issue a license to, or renew the license of, such person until such person files all outstanding returns or makes an arrangement satisfactory to the commissioner to file all outstanding returns.
(c) Prior to issuing or renewing the license of any person, the commissioner may determine whether such person owes taxes to this state, which taxes are finally due and payable and with respect to which any administrative or judicial remedies, or both, have been exhausted or have lapsed. If the commissioner determines that such person owes such taxes, the commissioner shall not issue a license to, or renew the license of, such person, until such person pays such taxes, or makes an arrangement satisfactory to the commissioner to pay such taxes.
(P.A. 13-150, S. 5; May Sp. Sess. P.A. 16-3, S. 198.)
History: P.A. 13-150 effective July 1, 2013; May Sp. Sess. P.A. 16-3 added new Subsec. (b) re prohibition on issuance or renewal of license if commissioner determines person has failed to file required returns, and redesignated existing Subsec. (b) re person who owes taxes as Subsec. (c), effective January 1, 2017.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.