Connecticut § 12-15a - Disclosure of tax returns or return information to authorized member of organized local police department.
Full text of Connecticut Connecticut General Statutes § 12-15a — Disclosure of tax returns or return information to authorized member of organized local police department., with citation guidance and answers to common questions.
§ 12-15a. Disclosure of tax returns or return information to authorized member of organized local police department.
Sec. 12-15a. Disclosure of tax returns or return information to authorized member of organized local police department. (a) Notwithstanding the provisions of section 12-15, the Commissioner of Revenue Services may, subject to terms and conditions the commissioner may prescribe, disclose returns or return information, as those terms are defined in said section, to an authorized member of an organized local police department, upon written request by the chief of police of such department. Such written request shall: (1) Establish the relevance of such return or return information to an authorized investigation being conducted by such department into a violation of a criminal law of this state; (2) establish that no other source of such information is available to such department; and (3) include the name of each member of such department who will be authorized to receive such return or return information. If the commissioner deems such return or return information to be relevant to such investigation, the commissioner may disclose such return or return information to such department.
(b) No member of an organized local police department who receives any return or return information pursuant to this section may disclose such return or return information except in connection with a criminal prosecution, including any judicial proceeding related thereto, when such return or return information is directly involved in and necessary to such prosecution. Any person who violates this subsection shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.
(P.A. 22-117, S. 7.)
History: P.A. 22-117 effective May 27, 2022.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-15a
What does Connecticut General Statutes § 12-15a cover?
Section 12-15a ("Disclosure of tax returns or return information to authorized member of organized local police department.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-15a?
A common citation format is "Connecticut General Statutes § 12-15a" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-15a apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.