Purpose: This Policy Statement explains that any health care center believing that it has overpaid its health care center tax may claim a refund or credit of the overpayment only by filing Form 207HCC.

Effective Date: January 1, 2004.

Statutory Authority: Conn. Gen. Stat. §12-206.

Claiming a Refund or Credit of a Health Care Center Tax Overpayment: On or after January 1, 2004, no claim for refund or credit of a health care center tax overpayment will be treated as filed unless filed on Form 207HCC, Health Care Center Tax Return, for the applicable calendar year. (The amended return box must be checked, if applicable.)

On or after January 1, 2004, a claim for refund or credit of a health care center tax overpayment made other than by filing Form 207HCC will be treated as not filed on a permitted form and will be mailed back to the health care center.  (The time within which a health care center may claim a refund or credit of  health care center tax continues to elapse until it files a Form 207HCC claiming a refund or credit of the overpayment.)

Making Adjustments, Corrections, or Changes to a Previously-Filed Health Care Center Tax Return: On or after January 1, 2004, an adjustment, change or correction to a previously-filed Form 207HCC may be made only by filing an amended Form 207HCC for the calendar year being amended. (The amended return box must be checked.)

On or after January 1, 2004, any document other than an amended return purporting to adjust, change, or correct a health care center’s previously-filed Form 207HCC will be mailed back, as a document not filed on a permitted form, to the health care center.  (The time within which the health care center may claim a refund or credit of health care center tax continues to elapse until it files an amended return reporting the adjustment, change, or correction.)

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