Connecticut General Statutes

Conn. Gen. Stat. § 12-415 (2026)

Deficiency assessment or reassessment

✓ current as of May 2026

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(a) Deficiency assessment or reassessment. If the commissioner is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, the commissioner may compute and assess or reassess the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information which is in or that may come into the commissioner's possession.

(b) Interest. The amount of the assessment or reassessment, exclusive of penalties, shall bear interest at the rate of one per cent per month or fraction thereof from the last day of the month succeeding the period for which the amount or any portion thereof should have been returned until the date of payment.

(c) Deficiency due to negligence or intentional disregard. When it appears that any part of the deficiency for which a deficiency assessment or reassessment is made is due to negligence or intentional disregard of the provisions of this chapter or regulations promulgated thereunder, there shall be imposed a penalty equal to fifteen per cent of the amount of such deficiency assessment or reassessment, or fifty dollars, whichever is greater.

(d) Deficiency due to fraud or intent to evade. When it appears that any part of the deficiency for which a deficiency assessment or reassessment is made is due to fraud or intent to evade the provisions of this chapter or regulations promulgated thereunder, there shall be imposed a penalty equal to twenty-five per cent of the amount of such deficiency assessment or reassessment. No taxpayer shall be subject to a penalty under both subsection (c) of this section and this subsection in relation to the same tax period.

(e) Notice of assessment or reassessment. The commissioner shall give to the retailer or person storing, accepting, consuming or otherwise using services or tangible personal property written notice of the commissioner's assessment or reassessment. The notice may be served personally or by mail. If by mail, it shall be addressed to the retailer or person storing, accepting, consuming or otherwise using services or tangible personal property at the address as it appears in the records of the commissioner's office.

(f) Limitations on deficiency assessment or reassessment. Except in the case of fraud, intent to evade this chapter or authorized regulations, failure to make a return, or claim for additional amount pursuant to subsection (c) of section 12-418, every notice of a deficiency assessment or reassessment shall be mailed within three years after the last day of the month following the period for which the amount is proposed to be assessed or reassessed or within three years after the return is filed, whichever period expires later. The limitation specified in this subsection does not apply in case of a sales tax proposed to be assessed or reassessed with respect to sales of services or property for the storage, acceptance, consumption or other use of which notice of a deficiency assessment or reassessment has been or is given pursuant to this subsection, subsection (e) of this section, subsection (c) of section 12-416, and subsection (a) of section 12-417. The limitation specified in this subsection does not apply in case of an amount of use tax proposed to be assessed or reassessed with respect to storage, acceptance, consumption or other use of services or property for the sale of which notice of a deficiency assessment or reassessment has been or is given pursuant to this subsection and said subsections.

(g) Waiver. If, before the expiration of the time prescribed in subsection (f) of this section for the mailing of a notice of deficiency assessment or reassessment, the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

(1949 Rev., S. 2099; 1951, S. 1171d; 1969, P.A. 388, S. 9, 10; P.A. 75-213, S. 36, 53; Dec. Sp. Sess. P.A. 75-1, S. 5, 6, 12; P.A. 76-322, S. 10, 11, 27; P.A. 80-307, S. 18, 19, 31; P.A. 81-64, S. 7, 23; 81-411, S. 26, 27, 42; P.A. 85-316, S. 2, 7; P.A. 88-314, S. 25, 54; P.A. 90-148, S. 10, 34; May Sp. Sess. P.A. 94-4, S. 38, 48, 85; P.A. 95-160, S. 64, 69; P.A. 97-243, S. 28, 67; P.A. 98-262, S. 7, 22; P.A. 99-48, S. 6, 10; 99-121, S. 12, 28; P.A. 02-103, S. 19; P.A. 22-117, S. 21.)

History: 1969 act changed interest rates in Subsecs. (2) and (3) from 0.5% to 0.75%; P.A. 75-213 added references to “acceptance” and “services” in Subsec. (6); Dec. Sp. Sess. P.A. 75-1 deleted word “quarterly” from references re payment periods in Subsecs. (2) and (7), effective January 1, 1976, and applicable to taxes imposed by chapter 219 on or after that date; P.A. 76-322 increased interest rates in Subsecs. (2) and (3) to 1%; P.A. 80-307 temporarily increased interest rates in Subsecs. (2) and (3) to 1.25% for assessments and payments due on or after July 1, 1980, but not later than June 30, 1981; P.A. 81-64 amended Subsec. (4) to include a minimum penalty of $50; P.A. 81-411 continued the rate of interest applicable to a deficiency assessment under Subsec. (2) at 1.25% per month and continued the rate of interest applicable with respect to overpayments and underpayments as provided in Subsec. (3) at 1.25% per month, effective July 1, 1981, and applicable to taxes becoming due on or after that date; P.A. 85-316 amended Subsec. (3) by deleting reference to penalties on underpayments as an item against which overpayments may be offset, retaining interest on underpayments as an item subject to such offset; P.A. 88-314 made technical changes in Subsecs. (4) and (5) for purposes of clarification, effective July 1, 1988, and applicable to any tax which first becomes due and payable on or after said date, to any return or report due on or after said date, or in the case of any ongoing obligation imposed in accordance with said act, to the tax period next beginning on or after said date; P.A. 90-148 increased the rate of interest added under Subsecs. (2) and (3) from 1.25% to one and 1.66% per month and increased the penalty for deficiency assessment from 10% to 15% of the assessment as provided under Subsec. (4), effective July 1, 1990, and applicable to taxes becoming due on or after that date; May Sp. Sess. P.A. 94-4 made existing Subsec. (1) a Subdiv. (A) and added provision that commissioner may not make more than one assessment for a tax period and added a new Subdiv. (B) re supplemental assessment, effective June 9, 1994, and in Subsecs. (2) and (3) reduced interest rate from 1.66% to 1%, effective July 1, 1995, and applicable to taxes due and owing on or after said date; P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 97-243 amended Subsec. (1) to allow commissioner to make more than one assessment if new information comes into his possession and deleted requirement to adopt regulations, effective July 1, 1997; P.A. 98-262 amended Subsec. (7) to change reference from Subsec. (5) to Subsec. (4) of Sec. 12-416, effective June 8, 1998; P.A. 99-48 replaced numeric Subsec. indicators with alphabetic indicators, deleting former Subsec. (3) re offsets by the commissioner, and made technical changes, effective January 1, 2000; P.A. 99-121 amended Subsecs. (6) and (7) to make technical changes and delete obsolete language, effective June 3, 1999; P.A. 02-103 made technical changes in Subsec. (f); P.A. 22-117 amended Subsec. (a) to add “or reassess” and delete provision re commissioner not making more than 1 assessment for tax period for which return has been filed, amended Subsecs. (b) to (e) by adding “or reassessment”, amended Subsec. (f) to replace reference to Sec. 12-418(3) with reference to Sec. 12-418(c) and reference to Sec. 12-417(1) with reference to Sec. 12-417(a), add references to reassessment and make technical changes, and amended Subsec. (g) to replace “determination” with “assessment or reassessment”, effective May 27, 2022.

Cited. 168 C. 597; 187 C. 581; 210 C. 401; 231 C. 315; 235 C. 393. Section does not require proof of intent to evade “sales tax”; it requires proof of intent to evade the Sales and Use Taxes Act or authorized regulations, which laws require accurate reporting and record keeping. 264 C. 286.

Cited. 12 CA 417; 43 CA 744.

Cited. 31 CS 373; 44 CS 297.

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Notes of Decisions

Cited in 26 cases (1 in the last 5 years), 1967–2022 · leading case: Leonard v. Comm'r, 823 A.2d 1184 (Conn. 2003).

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Leonard v. Comm'r, 823 A.2d 1184 (Conn. 2003). · cites it 17× “to 1991) § 12-415 2 when the court concluded *288 that: (1) the exception to the three year statute of limitations under § 12-415 (7) had not been established and, accordingly, that pre-1989 assessments were time barred; and (2) the 25 percent penalty under § 12-415 (5) could…”

Rainforest Cafe, Inc. v. Dep't of Revenue Servs., 977 A.2d 650 (Conn. 2009). · cites it 8× “to 2001) § 12-415 (f). The trial court granted the defendant’s motion for summary judgment, reasoning that PCL was a nonresident contractor and that the plaintiff should have complied with § 12-430 (7) (b) (i), despite its payment of the taxes under § 12-411 (3).”

H. B. Sanson, Inc. v. Tax Comm'r, 447 A.2d 12 (Conn. 1982). · cites it 10× “90; General Statutes § 12-415; plus a statutory penalty and interest for the applicable tax quarters.”

Andersen Consulting, LLP v. Gavin, 767 A.2d 692 (Conn. 2001). · cites it 3× “to *525 1999) § 12-415 (f) and (g), as amended by Public Acts 1999, No.”

Petco Insulation Co. v. Crystal, 649 A.2d 790 (Conn. 1994). · cites it 5× “The defendant, the commissioner of revenue services, determined, however, that tangible personal property purchased by contractors for use in the removal of asbestos is subject to sales and use tax and levied a deficiency assessment against the plaintiff pursuant to General…”

Zachs v. Groppo, 542 A.2d 1145 (Conn. 1988). · cites it 3× “General Statutes § 12-415 (7) limits a deficiency assessment period to three years from the period for which the tax was to be assessed or three years from the date the return was filed.”

Oxford Tire Supply, Inc. v. Comm'r of Revenue Servs., 755 A.2d 850 (Conn. 2000). · cites it 3× “to 1993) § 12-415, 3 for the *686 scrap tire removal services that Oxford had rendered during the audit periods.”

Am. Totalisator Co. v. Dubno, 555 A.2d 414 (Conn. 1989). · cites it 4× “” See General Statutes § 12-415. The plaintiffs, DTP Royalty, Inc.”

Alexandre v. Comm'r of Revenue Servs., 22 A.3d 518 (Conn. 2011). · cites it 2× “Prior to performing that visit, Egbuna *573 had requested that the plaintiff consent to an extension of the applicable statute of limitations, General Statutes § 12-415 (f), and provide him with numerous bookkeeping documents, including cash register tapes.”

DaimlerChrysler Corp. v. Law, 937 A.2d 675 (Conn. 2007). “No credit shall be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the commissioner within such period, or unless the credit relates to a period for which a waiver is given pursuant to subsection (g) of…”

Fusco-Amatruda Co. v. Tax Comm'r, 362 A.2d 847 (Conn. 1975). · cites it 2× “Pursuant to his authority under General Statutes § 12-415, the defendant tax commissioner on April 10, 1972, issued a deficiency tax assessment against Fusco based upon purchases of materials used and consumed in the construction of the Housing Corpo *599 ration’s apartment for…”

William Raveis Real Est., Inc. v. Comm'r of Revenue Servs., 686 A.2d 519 (Conn. App. Ct. 1996). · cites it 2× “*756 The plaintiff also contends that the interest included in the assessment constituted a penalty, despite its designation by § 12-415 (2) as “interest,” and that equity should not enforce it.”

Show all 26 citing cases →

— Conn. Gen. Stat. § 12-415(2) — 1 case

In Re F.a.s.i., Inc., 48 B.R. 147 (Bankr. D. Conn. 1985).

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