Conn. Gen. Stat. § 31-266c
Abatement of contributions. Compromises
Connecticut · General Statutes of Connecticut Chapter 567 — Unemployment Compensation · Status: effective
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- Citation
- Conn. Gen. Stat. § 31-266c, Abatement of contributions. Compromises, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2197301
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Full text
(a) The administrator, upon the advice of the Attorney General, may abate any contributions due under this chapter which have been found by the administrator to be uncollectible.
(b) The administrator or the administrator's duly authorized agent may make or entertain an offer of compromise for any contributions due under this chapter if such offer is based upon doubt as to the employer's liability for the amount in controversy or doubt as to the collectibility of such amount. For purposes of this section, doubt as to the employer's liability for the amount in controversy exists if there is a genuine dispute as to the existence or amount of the employer's liability under this chapter, and doubt as to the collectibility of such amount exists if the employer's assets and income are less than the full amount of the employer's debts, obligations and liabilities under state or federal law.