Any person required to file a return under the provisions of this chapter who fails to file such return within the time required in accordance with § 12-414 shall not be subject to the imposition of a penalty, as provided under § 12-30, when there is no tax due, with respect to such return. Such person may, however, be subject to the provisions of § 12-409 related to revocation of the permit of a seller for failure to comply with sales and use tax provisions.

Terms Used In Connecticut General Statutes 12-419b

  • Person: means and includes any individual, firm, copartnership, joint venture, association, association of persons however formed, social club, fraternal organization, corporation, limited liability company, foreign municipal electric utility as defined in §. See Connecticut General Statutes 12-407
  • Seller: includes every person engaged in the business of selling tangible personal property or rendering any service described in any of the subparagraphs of subdivision (2) of this subsection, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax and every operator as defined in subdivision (18) of this subsection. See Connecticut General Statutes 12-407
  • Use: includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business. See Connecticut General Statutes 12-407
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