DRS: AN 2001(10), Responsibility for Collecting Hazardous Waste Special Assessment With Connecticut Sitting Council

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

.pdf version

AN 2001(10)

Responsibility for Collecting Hazardous Waste Special Assessment With Connecticut Sitting Council


Purpose: This Announcement alerts taxpayers and tax practitioners that the Department of Revenue Services (DRS) is no longer required to collect the special assessment imposed by Conn. Gen. Stat. 22a-132a(b) from hazardous waste generators. The Connecticut Siting Council now has the responsibility for collecting this assessment, which is used to cover the expenses of the council.


Effective Date: Effective July 1, 2001.


Statutory Authority: Conn. Gen. Stat. 22a-132a(b), as amended by 2001 Conn. Pub. Acts 6, 38 (June Spec. Sess.).


Responsibility for Collecting Hazardous Waste Special Assessment With Connecticut Sitting Council: Prior to July 1, 2001, the Commissioner of Revenue Services was required to collect from hazardous waste generators any special assessment provided under Conn. Gen. Stat. 22a-132a(b).  2001 Conn. Pub. Acts 6, 38 (June Spec. Sess.) shifted that requirement from DRS to the Connecticut Sitting Council.


Connecticut Sitting Council to Impose Special Assessment: The Connecticut Sitting Council will impose a special assessment to cover the expenses of the council.  The council will contact hazardous waste generators with more information about the special assessment.
 

Effect on Other Documents: None affected.


Effect of This Document: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies, or practices.


Further Information: Please call the Connecticut Sitting Council at 860-827-2963 during business hours, Monday through Friday.


AN 2001(10)
Hazardous Waste Tax
Hazardous Waste
Issued: 11/12/2001