Sec. 12-15. Limitations on inspection or disclosure of tax returns or return information available to the commissioner.
Sec. 12-15. Limitations on inspection or disclosure of tax returns or return
information available to the commissioner. (a) No officer or employee, including any
former officer or former employee, of the state or of any other person who has or had
access to returns or return information in accordance with subdivision (12) of subsection
(b) of this section shall disclose or inspect any return or return information, except as
provided in this section.
(b) The commissioner may disclose (1) returns or return information to (A) an authorized representative of another state agency or office, upon written request by the
head of such agency or office, when required in the course of duty or when there is
reasonable cause to believe that any state law is being violated, or (B) an authorized
representative of an agency or office of the United States, upon written request by the
head of such agency or office, when required in the course of duty or when there is
reasonable cause to believe that any federal law is being violated, provided no such
agency or office shall disclose such returns or return information, other than in a judicial
or administrative proceeding to which such agency or office is a party pertaining to the
enforcement of state or federal law, as the case may be, in a form which can be associated
with, or otherwise identify, directly or indirectly, a particular taxpayer except that the
names and addresses of jurors or potential jurors and the fact that the names were derived
from the list of taxpayers pursuant to chapter 884 may be disclosed by the Judicial
Branch; (2) returns or return information to the Auditors of Public Accounts, when
required in the course of duty under chapter 23; (3) returns or return information to tax
officers of another state or of a Canadian province or of a political subdivision of such
other state or province or of the District of Columbia or to any officer of the United
States Treasury Department or the United States Department of Health and Human
Services, authorized for such purpose in accordance with an agreement between this
state and such other state, province, political subdivision, the District of Columbia or
department, respectively, when required in the administration of taxes imposed under
the laws of such other state, province, political subdivision, the District of Columbia or
the United States, respectively, and when a reciprocal arrangement exists; (4) returns
or return information in any action, case or proceeding in any court of competent jurisdiction, when the commissioner or any other state department or agency is a party, and
when such information is directly involved in such action, case or proceeding; (5) returns
or return information to a taxpayer or its authorized representative, upon written request
for a return filed by or return information on such taxpayer; (6) returns or return information to a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor of a taxpayer, when such person establishes, to the satisfaction of the commissioner, that such person has a material interest which will be affected by information
contained in such returns or return information; (7) information to the assessor or an
authorized representative of the chief executive officer of a Connecticut municipality,
when the information disclosed is limited to (A) a list of real or personal property that
is or may be subject to property taxes in such municipality, or (B) a list containing the
name of each person who is issued any license, permit or certificate which is required,
under the provisions of this title, to be conspicuously displayed and whose address is
in such municipality; (8) real estate conveyance tax return information or controlling
interest transfer tax return information to the town clerk or an authorized representative
of the chief executive officer of a Connecticut municipality to which the information
relates; (9) estate tax returns and estate tax return information to the Probate Court
Administrator or to the court of probate for the district within which a decedent resided
at the date of the decedent's death, or within which the commissioner contends that a
decedent resided at the date of the decedent's death or, if a decedent died a nonresident
of this state, in the court of probate for the district within which real estate or tangible
personal property of the decedent is situated, or within which the commissioner contends
that real estate or tangible personal property of the decedent is situated; (10) returns or
return information to the (A) Secretary of the Office of Policy and Management for
purposes of subsection (b) of section 12-7a, and (B) Office of Fiscal Analysis for purposes of, and subject to the provisions of, subdivision (2) of subsection (f) of section
12-7b; (11) return information to the Jury Administrator, when the information disclosed
is limited to the names, addresses, federal Social Security numbers and dates of birth,
if available, of residents of this state, as defined in subdivision (1) of subsection (a) of
section 12-701; (12) pursuant to regulations adopted by the commissioner, returns or
return information to any person to the extent necessary in connection with the processing, storage, transmission or reproduction of such returns or return information, and
the programming, maintenance, repair, testing or procurement of equipment, or the
providing of other services, for purposes of tax administration; (13) without written
request and unless the commissioner determines that disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation, returns and
return information which may constitute evidence of a violation of any civil or criminal
law of this state or the United States to the extent necessary to apprise the head of such
agency or office charged with the responsibility of enforcing such law, in which event
the head of such agency or office may disclose such return information to officers and
employees of such agency or office to the extent necessary to enforce such law; (14)
names and addresses of operators, as defined in section 12-407, to tourism districts, as
defined in section 10-397; (15) names of each licensed dealer, as defined in section 12-285, and the location of the premises covered by the dealer's license; (16) to a tobacco
product manufacturer that places funds into escrow pursuant to the provisions of subsection (a) of section 4-28i, return information of a distributor licensed under the provisions
of chapter 214 or chapter 214a, provided the information disclosed is limited to information relating to such manufacturer's sales to consumers within this state, whether directly
or through a distributor, dealer or similar intermediary or intermediaries, of cigarettes,
as defined in section 4-28h, and further provided there is reasonable cause to believe
that such manufacturer is not in compliance with section 4-28i; (17) returns, which shall
not include a copy of the return filed with the commissioner, or return information for
purposes of section 12-217z; and (18) returns or return information to the State Elections
Enforcement Commission, upon written request by said commission, when necessary
to investigate suspected violations of state election laws.
(c) Any federal returns or return information made available to the commissioner
in accordance with a written agreement between the commissioner and the Internal
Revenue Service concerning exchange of information for tax administration purposes,
shall not be open to inspection by or disclosed to any individual or disclosed in any
manner other than as permitted under the provisions of Section 6103 of the Internal
Revenue Code of 1986, or any subsequent corresponding internal revenue code of the
United States, as from time to time amended.
(d) (1) The commissioner may, upon request, verify whether or not any license,
permit or certificate required under the provisions of this title to be conspicuously displayed has been issued by the commissioner to any particular person.
(2) The commissioner may make public the names and municipality of residence
or postal district of persons entitled to tax refunds for purposes of notifying them when
the commissioner, after reasonable effort and lapse of time, has been unable to locate
such persons.
(e) The commissioner may refuse to open to inspection or disclose to any person
any returns or return information made available to the commissioner by any tax officer
of another state, a Canadian province or political subdivision of such other state or
province or of the District of Columbia or by any officer of the United States Treasury
Department or the United States Department of Health and Human Services in accordance with a written agreement between this state and such other state, province, political
subdivision, the District of Columbia or department, respectively, which agreement
provides that the disclosure of such returns or return information by the commissioner
is prohibited. In addition, he may refuse to open to inspection or disclosure to any state
or United States agency or office described in subdivision (1) of subsection (b) of this
section, returns or return information unless such agency or office shall have: (1) Established and maintained, to the satisfaction of the commissioner, a permanent system of
standardized records with respect to any request, the reason for such request, and the
date of such request made by or of it and any disclosure or inspection of returns or return
information made by or to it; (2) established and maintained, to the satisfaction of the
commissioner, a secure area or place in which such returns or return information shall
be stored; (3) restricted, to the satisfaction of the commissioner, access to the returns
or return information only to persons whose duties or responsibilities require access and
to whom disclosure may be made under this section or by whom inspection may be
made under this section; (4) provided such other safeguards which the commissioner
prescribes as necessary or appropriate to protect the confidentiality of the returns or
return information; (5) furnished a report to the commissioner, at such time and containing such information as the commissioner may prescribe, which describes the procedures established and utilized by such agency or office for ensuring the confidentiality
of returns and return information required by this subsection; and (6) upon completion
of use of such returns or return information, returned to the commissioner such returns
or return information, along with any copies made therefrom, or makes such returns or
return information undisclosable in such manner as the commissioner may prescribe
and furnishes a written report to the commissioner identifying the returns or return
information that were made undisclosable.
(f) Returns and return information shall, without written request, be open to inspection by or disclosure to: (1) Officers and employees of the Department of Revenue
Services whose official duties require such inspection or disclosure for tax administration purposes; (2) officers or employees of an agency or office in accordance with subdivision (1) or (13) of subsection (b) of this section whose official duties require such
inspection; and (3) officers or employees of any person in accordance with subdivision
(12) of subsection (b) of this section, whose duties require such inspection or disclosure.
(g) Any person who violates any provision of this section shall be fined not more
than one thousand dollars or imprisoned not more than one year, or both.
(h) For purposes of this section:
(1) "Return" means any tax or information return, declaration of estimated tax,
claim for refund, license application, permit application, registration application or other
application required by, or provided for or permitted under, the provisions of this or any
other title which is filed with the commissioner by, on behalf of, or with respect to any
person, and any amendment or supplement thereto, including supporting schedules,
attachments, or lists which are supplemental to, or part of, the return so filed.
(2) "Return information" means a taxpayer's identity, the nature, source, or amount
of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets,
liabilities, net worth, tax liability, tax collected or withheld, tax underreportings, tax
overreportings, or tax payments, whether the taxpayer's return was, is being, or will be
examined or subjected to other investigation or processing, or any other data received
by, recorded by, prepared by, furnished to, or collected by the commissioner with respect
to a return or with respect to the determination of the existence, or possible existence,
of liability of any person for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense. "Return information" does not include data in a form which cannot
be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
Nothing in the preceding sentence, or in any other provision of law, shall be construed
to require the disclosure of standards used or to be used for the selection of returns for
examination, or data used or to be used for determining such standards or the disclosure
of the identity of a confidential informant, whether or not a civil or criminal tax investigation has been undertaken or completed.
(3) "Disclosure" means the making known to any person, in any manner whatever,
a return or return information.
(4) "Inspection" means any examination of a return or return information.
(5) "Tax administration" means the administration, management, conduct, direction and supervision of the execution and application of the tax laws of this state, and
the development and formulation of tax policy relating to existing or proposed tax laws
of this state, and includes assessment, collection, enforcement, litigation, publication
and statistical gathering functions under such laws.
(1949 Rev., S. 1693; 1969, P.A. 538, S. 1; P.A. 77-382, S. 1, 2; P.A. 82-67, S. 1; P.A. 83-433, S. 1, 2; P.A. 84-479, S.
1, 2; P.A. 89-211, S. 20; P.A. 90-93; P.A. 91-102, S. 1, 2; P.A. 95-23; P.A. 97-165, S. 6, 16; 97-193, S. 4, 5; 97-200, S. 1;
97-243, S. 4, 67; P.A. 98-244, S. 1, 35; P.A. 99-121, S. 1, 28; P.A. 00-174, S. 51, 83; 00-196, S. 2; P.A. 01-2, S. 2, 4; June
Sp. Sess. P.A. 01-6, S. 23, 85; June 30 Sp. Sess. P.A. 03-6, S. 238; P.A. 04-218, S. 12; P.A. 05-235, S. 12; 05-251, S. 65;
June Sp. Sess. P.A. 05-3, S. 5, 36; P.A. 06-159, S. 4.)
History: 1969 act revised list of persons having access to data to include other officers and departments in the performance of official duties, removing limitation to officers and departments involved in assessing or collecting taxes, and
included officers of U.S. treasury department and officers of other states in connection with federal taxes or other states'
taxes; P.A. 77-382 added Subsec. (b) re disclosure of information re federal returns provided to commissioner; effect of
P.A. 77-614 was to make "commissioner" refer to commissioner of revenue services rather than tax commissioner as
previously, effective January 1, 1979; P.A. 82-67 combined in Sec. 12-15 references to limitations on disclosure of information obtained in examining records or returns of taxpayers in the course of duty, which limitations were previously included
in Secs. 12-240, 12-426, 12-444 and 12-520, and which are deleted therefrom in P.A. 82-67; P.A. 83-433 inserted provision
in Subsec. (a) allowing the commissioner or commissioner's attorney or agent to photocopy or microfilm certain tax
information as necessary for administrative purposes; P.A. 84-479 amended Subsec. (a) so as to enable the commissioner
to photocopy or microfilm tax records whenever necessary in the administration of state taxes, without limitation related
to the specific purposes for disclosure as allowed under this section; P.A. 89-211 clarified reference to the Internal Revenue
Code of 1986; P.A. 90-93 amended Subsec. (a) so as to provide with respect to each type of disclosure allowed that it
applies to returns or return information, or to returns only, as in the case of disclosure to a successor, receiver, trustee, etc.,
added Subsec. (c) allowing disclosure as necessary for certain verification by the commissioner, in the processing of returns
or return information or for purposes of tax administration and added Subsec. (d) defining "return", "return information"
and "disclosure"; P.A. 91-102 added Subsec. (a)(7) and (8) re information to municipal assessors and re information to
town clerks, and added Subsec. (c)(3) re nondisclosure of certain information from other jurisdictions; P.A. 95-23 added
prohibition on disclosure of confidential taxpayer information by former state employees and current and former employees
of private contractors having access to returns and return information and required secure storage of information and return
to the department; P.A. 97-165 added Subsec. (a)(9) re estate tax return and return information to the probate court and
probate court administrator, effective July 1, 1997; P.A. 97-193 added Subsec. (a)(10) re return and return information to
the Secretary of the Office of Policy and Management, effective June 24, 1997, and applicable to income years commencing
on or after January 1, 1998; P.A. 97-200 amended Subsec. (a)(1) by specifying that names and addresses of jurors or
potential jurors and fact that names were derived from list of taxpayers may be disclosed to judicial branch, and by adding
Subdiv. (11) re return information disclosed to jury administrator of residents of state; P.A. 97-243 amended Subsec. (a)
to allow disclosure to an authorized representative of a state agency and the chief executive officer of a municipality instead
of the assessor or the town clerk, added Subsec. (c)(4) allowing the commissioner to voluntarily disclose information to
another state agency or agency of the federal government when it is believed that a state or federal law is broken, and amended
definition of "return" in Subsec. (e)(1), effective July 1, 1997; P.A. 98-244 reorganized section and added provisions re
authorized representative of a municipality and of an agency or office of the United States, effective June 8, 1998; P.A.
99-121 amended Subsec. (b) to allow the department to disclose tax return information to a successor that has a material
interest which is affected by the information contained in the return, effective June 3, 1999; P.A. 00-174 amended Subsec.
(a) by making a technical change and added Subsec. (b)(14) re information which may be provided to tourism districts
and making a technical change, effective May 26, 2000; P.A. 00-196 made a technical change in Subsec. (a); P.A. 01-2
added Subsec. (b)(15) re disclosure of names and locations of cigarette dealers, effective March 30, 2001; June Sp. Sess.
P.A. 01-6 amended Subsec. (d) to designate existing provisions as Subdiv. (1), making a technical change for purposes of
gender neutrality therein, and to add new Subdiv. (2) re publication of information about persons entitled to tax refunds,
effective July 1, 2001; June 30 Sp. Sess. P.A. 03-6 made a technical change in Subsec. (b)(7) and changed section reference
for tourism districts in Subsec. (b)(14), effective August 20, 2003; P.A. 04-218 aded Subsec. (b)(16) re disclosure of return
information of certain tobacco distributors, effective June 8, 2004; P.A. 05-235 added new Subdiv. In Subsec. (b), designated
as (18), re disclosure of returns or return information to State Elections Enforcement Commission when necessary to
investigate suspected violations of state election laws, effective July 1, 2005; P.A. 05-251 added Subsec. (b)(17) re disclosure of returns or return information for purposes of Sec. 12-217z, effective June 30, 2005, and applicable to income years
commencing January 1, 2005; June Sp. Sess. P.A. 05-3 amended Subsec. (b)(17) to provide that a copy of the return filed
with commissioner shall not be included, and changed effective date of P.A. 05-251, S. 65 to July 1, 2005, effective June
30, 2005; P.A. 06-159 amended Subsec. (b)(10) by designating provision re disclosure to secretary as Subpara. (A) and
adding Subpara. (B) re disclosure to Office of Fiscal Analysis for certain purposes, effective July 1, 2006.
See Sec. 12-458 re reports required of fuel distributors.
Cited. 184 C. 102.
Subsec. (a):
Statute not applicable to case. List of sales tax delinquents is not a document required to be filed; rather it is a list
prepared by the department, not the taxpayer. Cited. 184 C. 102.