Conn. Gen. Stat. § 1-351o
This is the official text of Conn. Gen. Stat. § 1-351o, part of Connecticut’s Gen. Stat — part of the compiled statutory law of Connecticut, published by the state as "Gen. Stat." Browse the sections below, each linked to its official government source.
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Sec. 1-351o. General authority with respect to taxes.
Official statutory text
(1) Prepare, sign and file federal, state, local and foreign income, gift, payroll, property, federal Insurance Contributions Act and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters and any other tax related documents, including, receipts, offers, waivers, consents, including consents and agreements under 26 USC 2032A, as amended from time to time, closing agreements and any power of attorney required by the Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following twenty-five tax years;
(2) Pay taxes due, collect refunds, post bonds, receive confidential information and contest deficiencies determined by the Internal Revenue Service or other taxing authority;
(3) Exercise any election available to the principal under federal, state, local or foreign tax law; and
(4) Act for the principal in all tax matters for all periods before the Internal Revenue Service, or other taxing authority.
(2) Pay taxes due, collect refunds, post bonds, receive confidential information and contest deficiencies determined by the Internal Revenue Service or other taxing authority;
(3) Exercise any election available to the principal under federal, state, local or foreign tax law; and
(4) Act for the principal in all tax matters for all periods before the Internal Revenue Service, or other taxing authority.
Status: in_force · Read it on the official government site
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