Connecticut State Department of Revenue Services

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SN 95(8)

1995 Legislative Changes Affecting the Hazardous Waste Assessment and the Solid Waste Assessment

PURPOSE: The purpose of this Special Notice is to notify taxpayers of legislative changes made to the hazardous waste assessment and the solid waste assessment during the 1995 session of the Connecticut General Assembly.

STATUTORY AUTHORITY: Conn. Gen. Stat. §22a-132, as amended by 1995 Conn. Pub. Acts 92 and 1995 Conn. Pub. Acts 26, §§28 and 45, and Conn. Gen. Stat. §22a-232, as amended by 1995 Conn. Pub. Acts 26, §§28 and 46.

EFFECTIVE DATES: As described below.

HAZARDOUS WASTE ASSESSMENT: 1995 Conn. Pub. Acts 92 extends the date for termination of the assessment imposed on generators of hazardous waste from June 30, 1995 to June 30, 2001. The Act is effective June 5, 1995.

Additionally, effective July 1, 1995, 1995 Conn. Pub. Acts 26, §45 amends Conn. Gen. Stat. §22a-132 (c) to reduce the rate of interest payable on late payments and audit assessments from 1 1/2 % to 1% per month or fraction thereof. That Act also reduces the rate of interest payable by the Department, if the tax has been paid prior to taking an appeal to the superior court, and, if the court orders the tax to be refunded and orders interest to be paid thereon, from 9% per year to 2/3 % per month or fraction thereof.

SOLID WASTE ASSESSMENT: Effective July 1, 1995, 1995 Conn. Pub. Acts 26, §46 amends Conn. Gen. Stat. §22a-232(c) to reduce the rate of interest payable on late payments and audit assessments from 1 1/2 % to 1% per month or fraction thereof. That Act also reduces the rate of interest payable by the Department, if the tax has been paid prior to taking an appeal to the superior court, and, if the court orders the tax to be refunded and orders interest to be paid thereon, from 9% per year to 2/3 % per month or fraction thereof.

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. 

SN 95(8)
Hazardous waste tax
Issued: 7/19/95