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This Special Notice has been superseded by SN 94(8.1)

SN 94(8)

1994 Legislative Changes Affecting the Resource Recovery Solid Waste Tax

PURPOSE: This special notice describes a change affecting the assessment on mixed municipal solid waste landfills or resource recovery facilities.

EFFECTIVE DATE: July 1, 1994

STATUTORY AUTHORITY: Conn. Gen. Stat. §22a-234a, as amended by 1994 Conn. Pub. Acts 4, §29 (May Spec. Sess).

TAX RATE CHANGE: Effective July 1, 1994 through June 30, 1995, the assessment rate on solid waste processed at resource recovery facilities or disposed of at mixed municipal solid waste landfills is zero cents per ton of such solid waste.

FILING REQUIREMENTS: Each facility or landfill owner must continue to file a return each calendar quarter, on or before the last day of the month immediately following the end of the quarter, even through the present assessment rate is zero. 

PENALTY:  The penalty for failure to file a return when no tax is due is $50.

EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.

EFFECT ON OTHER DOCUMENTS: This Special Notice supersedes SN 94(8). SN 94(8) may no longer be relied upon after the issue date of this publication.


FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

SN 94(8)
Resource recovery tax
Issued: 7/11/94