Sec. 31-266c. Abatement of contributions. Compromises.
Sec. 31-266c. Abatement of contributions. Compromises. (a) The administrator, upon the advice of the Attorney General, may abate any contributions due under
this chapter which have been found by the administrator to be uncollectible.
(b) The administrator or the administrator's duly authorized agent may make or
entertain an offer of compromise for any contributions due under this chapter if such
offer is based upon doubt as to the employer's liability for the amount in controversy
or doubt as to the collectibility of such amount. For purposes of this section, doubt as
to the employer's liability for the amount in controversy exists if there is a genuine
dispute as to the existence or amount of the employer's liability under this chapter, and
doubt as to the collectibility of such amount exists if the employer's assets and income
are less than the full amount of the employer's debts, obligations and liabilities under
state or federal law.
(1961, P.A. 325, S. 7; P.A. 04-179, S. 1.)
History: P.A. 04-179 designated existing provisions as Subsec. (a), made technical change therein for purposes of
gender neutrality and added Subsec. (b) to allow administrator or authorized agent to make or consider compromise offers
for overdue unemployment compensation taxes in defined circumstances, effective July 1, 2004.
Cited. 175 C. 269.