Connecticut § 12-2d - Compromises.
Full text of Connecticut Connecticut General Statutes § 12-2d — Compromises., with citation guidance and answers to common questions.
§ 12-2d. Compromises.
Sec. 12-2d. Compromises. The Commissioner of Revenue Services or his authorized agent may compromise any controversy arising from the application or enforcement of any general statute over which said commissioner has authority. An offer of compromise may be made or entertained if it is based upon doubt as to the taxpayer's liability for the amount in controversy, or doubt as to the collectibility of such amount.
(P.A. 96-221, S. 11, 25.)
History: P.A. 96-221 effective June 4, 1996.
Frequently Asked Questions About Connecticut § 12-2d
What does Connecticut General Statutes § 12-2d cover?
Section 12-2d ("Compromises.") 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 § 12-2d?
A common citation format is "Connecticut General Statutes § 12-2d" (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 § 12-2d 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.