STATE OF CONNECTICUT
SN 2004(8)
DEPARTMENT OF REVENUE SERVICES
25 Sigourney Street
Hartford CT 06106-5032
SPECIAL NOTICE
Seed Oyster Tax Repealed
Purpose: This Special Notice discusses the 2004
For Further Information: Call DRS during
legislation that repeals the Seed Oyster Tax.
business hours, Monday through Friday:
•
1-800-382-9463 (in-state), or
•
860-297-5962 (from anywhere)
Effective Date: Effective June 3, 2004, and
TTY, TDD, and Text Telephone users only may
applicable to calendar quarters beginning on and
transmit
inquiries
anytime
by
calling
after July 1, 2004.
860-297-4911.
Statutory Authority: Conn. Gen. Stat. §26-237b
Forms
and
Publications:
Forms
and
and §26-237c as amended by 2004 Conn. Pub. Acts
publications are available anytime by:
201, §§10 and 13.
• Internet: Preview and download forms
and publications from the DRS Web site
Seed Oyster Tax Repealed: The seed oyster tax
at
has been repealed. (Conn. Gen. Stat. §26-237c as
• DRS TAX-FAX: Call 860-297-5698 from the
amended by 2004 Conn. Pub. Acts 201, §13).
handset attached to your fax machine and select
Additionally Conn. Gen. Stat. §26-237b, which
from the menu. Only forms (not publications) are
provides for deposits in the Shellfish Fund, was
available through TAX-FAX.
amended to eliminate any reference to money
collected through the seed oyster tax being deposited
• Telephone: Call 860-297-4753 (from anywhere),
into the Shellfish Fund. (Conn. Gen. Stat. §26-237b
or 1-800-382-9463 (in-state) and select Option 2
as amended by 2004 Conn. Pub. Acts 201, §10). As
from a touch-tone phone.
a result, the seed oyster tax is not applicable to
calendar quarters beginning on or after July 1, 2004.
Paperless Filing Methods (fast, easy, free, and
confidential):
Effect on Other Documents: None
•
For business returns: Use Fast-File to file
sales and use taxes, business use tax, room
Effect of This Document: A Special Notice
occupancy tax, estimated corporation tax,
business entity tax, or withholding tax returns
announces a new policy or practice in response to
changes in State or federal laws or regulations or to
over the Internet. Visit the DRS Web site at
judicial decisions. A Special Notice indicates an
and click on File/Register
informal interpretation of Connecticut tax law by the
OnLine.
Department of Revenue Services (DRS).
•
For resident income tax returns: Use WebFile
to file personal income tax returns over the
Internet. Visit the DRS
Web
site
at
and click on File/Register
OnLine.
SN 2004(8)
Seed Oyster Tax
Repealed
Issued: 08/11/2004
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