AN ACT CONCERNING REQUIREMENTS FOR CERTAIN TAX APPEALS, THE DISAGGREGATION OF CERTAIN TAX SOURCING INFORMATION, THE AMORTIZABLE BOND PREMIUM SUBTRACTION FOR PURPOSES OF THE PERSONAL INCOME TAX AND THE APPLICATION OF VALUATION ALLOWANCE FOR CERTAIN COMBINED GROUP REPORTING.

HB 7270 requires taxpayers filing certain tax appeals in Connecticut to submit detailed information on a standardized form. Specifically, it mandates including the taxpayer's full contact details, the exact tax amount in dispute, all supporting evidence, and legal arguments for each issue. The bill sets strict deadlines: missing information must be submitted within 10 business days, and evidence not provided upfront requires a 3-month extension request at filing. Appeals lacking required details by these deadlines will be deemed invalid and dismissed without review. This primarily affects businesses and individuals contesting tax assessments under specified Connecticut tax statutes.