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SN 94(8.1)

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 enacted by the May Special Session of the 1994 General Assembly and revises the Department's original policy, announced in SN 94(8), concerning filing requirements.

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, 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: No return is required from facility or landfill owners for the assessment on mixed municipal solid waste landfills or resource recovery facilities for any quarter commencing on or after July 1, 1994.

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(8.1)
Resource recovery tax
Issued: 10/5/94
Replaces SN 94(8), issued 7/11/94