AN ACT CONCERNING THE IMPOSITION OF LATE FEES BY THE DEPARTMENT OF REVENUE SERVICES.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

That the general statutes be amended to prevent a late fee from being charged against a tax payment made online, provided such payment was made not later than midnight on the deadline for such payment.

Statement of Purpose:

To prevent a late fee from being charged against a tax payment made online after business hours when the Department of Revenue Services is closed, provided such payment was made not later than the deadline for such payment.