State Codes and Statutes

Statutes > Connecticut > Title12 > Chap204 > Sec12-151

      Sec. 12-151. Record-receipt books. Each town, before the due date of each of its taxes, shall supply its collector thereof, for his use and that of his successors in office, with one or more record-receipt books which shall contain forms in duplicate, numbered consecutively in printing; but such duplicate record-receipt books need not be used by the tax collectors of any of the towns of Clinton, Hamden, Manchester and West Hartford or of any town consolidated with a city or borough or having an independent city or borough within its limits, and need not be used by the tax collector of any other town if each of his forms of tax receipts and his system of accounting for moneys received by him for such town has been approved in writing by the Secretary of the Office of Policy and Management. Any such approval once having been given by said secretary may, at any time, be rescinded by him in writing. In such event such town shall use the duplicate record-receipt books for which provision is made by this section and by other provisions of law. The tax collector, whenever he uses a duplicate record-receipt book, shall, by means of carbon paper, make out the original, and duplicate, receipt at the same time. The original, when properly signed by the collector, shall constitute a receipt in payment of the amount shown thereon and the duplicate shall remain in such book as a permanent record. No other receipt for town taxes shall be given by the collector, except in the event of a receipt being mutilated or lost, in which case the selectmen, after investigation, are authorized to issue a receipt in lieu thereof, and except in case of partial payment of a tax, when the collector shall, without detaching the same, endorse in ink upon the blank required in this section and on a space which shall be provided thereon the amount of such partial payment and shall issue a receipt therefor, which shall be made out in duplicate by use of carbon paper on special blanks on which shall be printed "partial payment of tax levy of ....", one of which duplicates shall accompany such partial payment when turned over to the treasurer. Such book or books shall be the property of the town and a public record. The collector of taxes shall have the custody thereof during his term of office, and at the expiration thereof shall deliver such book or books to his immediate successor in office.

      (1949 Rev., S. 1832; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47.)

      History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980.

      See Sec. 7-109 re destruction of documents.

      See Sec. 12-150 re penalty for violation of provisions of this section.