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.
Hazardous Waste Tax