A. DRS has 120 days from the date the completed Form AU-620 is received to review the information provided. At the end of the review process, a letter of approval or denial is sent to the taxpayer. The Commissioner retains sole discretion in the approval or denial of all direct payment permits. Direct payment permits are issued with an effective date and are not retroactive to prior periods.
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.