Conn. Agencies Regs. § 12-2-1a - Description
(a) The department of revenue services has
its headquarters at 92 Farmington Avenue, Hartford, Connecticut 06115. It
operates under the direction of the commissioner of revenue services, who is
appointed to a four-year term by the Governor, with the advice and consent of
either house of the General Assembly. The commissioner appoints the deputy
commissioner of revenue services to assist him. The director of protests and
hearings reports directly to the commissioner.
(b) For the purpose of administering the
enforcing the provisions of Title 12 of the Connecticut General Statutes, the
commissioner, in addition to organizing his own immediate office, has divided
the department into six divisions.
(1) The
administration division is comprised of the business section, the personnel and
payroll section, and the records section and is headed by the director of
administrative and fiscal services. The division is responsible for preparing
the budget of the department, supervising personnel matters, communicating with
the Internal Revenue Service, and providing statistical data to the General
Assembly.
(2) The audit division is
comprised of the examination section, the administration section, the
evaluation section and the personal taxes section and is headed by the director
of audit division. The division is responsible for the audit of all tax
returns.
(3) The collection and
enforcement division is comprised of the delinquency section, the deficiency
section, the abatements and bankruptcies section, the enforcement section, and
the field unit and is headed by the director of collection and enforcement
division. The division is responsible for the collection of delinquent and
deficient taxes; for the settlement of tax claims against bankrupt taxpayers;
and for the investigation of tax evaders.
(4) The inheritance division is comprised of
the computation and collection section, the clerical section, and the legal
section and is headed by the first assistant commissioner of revenue services.
The division is responsible for the computation of the succession and estate
taxes on all estates and for the billing and collection of these taxes. The
first assistant commissioner of revenue services is assisted in the execution
of his duties by the chief inheritance attorney, who is in charge of the legal
section.
(5) The legal division is
comprised of the taxpayer relations section and the technical support section
and is headed by the director of legal division. The division is responsible
for legal research concerning tax matters; for the formulation of regulations
and proposed legislation; and for the dissemination of tax information to the
public. Assistant attorneys general are assigned to the department and act as
legal counsel to the commissioner in all litigation and other civil
proceedings.
(6) The operations
division is comprised of the registration section, the processing section, the
data processing section, and the accounts receivable section and is headed by
the director of operations division. This division initiates and maintains
taxpayer files; receives, prepares, and processes all tax returns; and
initiates and maintains the accounts receivable files.
Notes
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