Sec. 12-419b. Failure to file return when no tax is due. Any person required to file a return under the provisions of this chapter who fails to file such return within the time required in accordance

Sec. 12-419b. Failure to file return when no tax is due. Any person required to file a return under the provisions of this chapter who fails to file such return within the time required in accordance with section 12-414 shall not be subject to the imposition of a penalty, as provided under section 12-30, when there is no tax due, with respect to such return. Such person may, however, be subject to the provisions of section 12-409 related to revocation of the permit of a seller for failure to comply with sales and use tax provisions. (P.A. 90-186, S. 2, 3; P.A. 95-359, S. 9, 19.) History: P.A. 95-359 changed reference from Sec. 12-419 to Sec. 12-30, effective July 13, 1995, and applicable to sales made on or after July 1, 1995. (Return to Chapter Table of Contents) (Return to List of Chapters) (Return to List of Titles)