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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