{"data":{"id":"us-ct/conn.-gen.-stat.-12-39b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-39b","heading":"Records of cancellation or revision of tax liability.","body":"The Commissioner of Revenue Services shall maintain the records of statements, reports and returns of taxpayers required to be filed with the commissioner in such a manner as to facilitate the identification of any taxpayer whose tax liability has come under department audit, review, cancellation or revision. Such records shall set forth the reasons for any cancellation or revision and shall include the certification of the commissioner or his designee that such cancellation or revision was made in the best interests of the state.","path":["TITLE 12. TAXATION","CHAPTER 202. COLLECTION OF STATE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_202.htm#sec_12-39b","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"658b02fe00fb7e3b40aaf55ec93da118e0f2b80cb9a99128e162952e5194e5ec","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-39a","next":"us-ct/conn.-gen.-stat.-12-39c"},"notice":"GroundRules: Original legal text. Not legal advice."}