Sec. 3-114i. Recording of hospital taxes received each year by letter postmarked in July.
Sec. 3-114i. Recording of hospital taxes received each year by letter postmarked in July. At the close of each fiscal year commencing with the fiscal year ending
on June 30, 1994, the Comptroller is authorized to record as revenue for such fiscal year
the amount of tax imposed under the provisions of chapter 211a which is received by
the Commissioner of Revenue Services or is delivered by United States mail to said
commissioner in an envelope bearing a United States post office cancellation mark no
later than (1) the last day of July immediately following the end of such fiscal year, or
(2) if such last day of July is a Saturday, Sunday or legal holiday, as defined in section
12-39a, the next succeeding day which is not a Saturday, Sunday or legal holiday.
(P.A. 94-9, S. 35, 41; P.A. 96-221, S. 7, 25.)
History: P.A. 94-9 effective April 1, 1994; P.A. 96-221 authorized accrual of tax payments postmarked by July thirty-first and made provision for accrual if July thirty-first is a Saturday, Sunday or legal holiday, effective June 4, 1996.
See Sec. 1-2a re construing of references to "United States mail" or "postmark" to include references to any delivery
service designated by the Secretary of the Treasury pursuant to Section 7502 of the Internal Revenue Code of 1986 or any
successor to the code, as amended, and to any date recorded or marked as described in said Section 7502 by a designated
delivery service and construing of "registered or certified mail" to include any equivalent designated by the Secretary of
the Treasury pursuant to said Section 7502.