Ezel / Tax Rulings / CT
CT Ruling 89-248 Property Tax 1989-11-29

Could the Commissioner extend X Company's statutory deadline for reporting personal property located in Connecticut towns?

Short answer: No. After reviewing the governing public act, the Commissioner concluded that he had no statutory authority to extend the legislatively established filing deadline and denied X Company's request for an extension to December 15, 1989.

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This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling denying one telecommunications company's request to extend a statutory personal-property reporting deadline. The Commissioner found no authority to change the deadline established by the cited public act; the ruling does not address late-filing consequences, later statutes, or other reporting regimes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

X Company asked to extend until December 15, 1989 the deadline for reporting personal property located in Connecticut towns on October 1, 1989.

The Commissioner reviewed the governing public act and concluded that he had no statutory authority to extend the filing deadline established by statute. The extension request was denied.

What this means for you

The ruling is about agency authority, not whether X Company had good cause. A deadline fixed by the legislature could not be extended without statutory authorization.

Common questions

What extension did X Company request? More time, until December 15, 1989, to submit the required personal-property report.

Did the Commissioner grant it? No.

Why was the request denied? The Commissioner found no statutory authority to extend the filing deadline.

Citations and references

  • Section 6 of 1989 Conn. Pub. Acts 251, as cited in the ruling.

Source

Original ruling text

Ruling 89-248, Telecommunications

This is to acknowledge the request of X Company for an extension of time until December 15, 1989 for the reporting required under section 6 of Public Act No. 89-251 of personal property located in Connecticut towns on October 1, 1989.

I have reviewed the subject Public Act and have determined that I have no statutory authority to extend the filing deadline established by statute. Accordingly, your petition for extension is hereby denied.

TIMOTHY F. BANNON

COMMISSIONER

November 29, 1989

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