CONNECTICUT – Upcoming statutory amnesty will run from September 16, 2013 through November 15, 2013. This amnesty will cover all taxes administered by the DOR except motor carrier road tax. Applicable years are any tax period ending on or before November 30, 2012. Penalties will be waved along with 75% of interest. There are two special provisions:

• Taxpayers under audit can participate;
• 25% penalty for non-participation.

It is estimated that the state will collect $25 million in back taxes.