The Connecticut biennium budget bill authorizes the Department of Revenue Services to establish a “Fresh Start ” tax amnesty program that runs from October 31, 2017, to November 30, 2018.
“Fresh Start” Tax Amnesty
The program allows the waiver of penalties and interest for eligible taxpayers who agree to:
- disclose certain tax information;
- file any required returns or documents; and
- pay their liabilities covering tax returns due on or before December 31, 2016.
(S.B. 1502), Laws 2017, effective as noted above