Connecticut has what’s called successor’s liability laws, which mean that you can be held responsible for unpaid taxes even though the taxes were incurred by a former owner. It is of utmost importance to obtain a tax clearance certificate when you close or sell a business to protect yourself as a previous or new owner.
If you are closing your Connecticut business, your out-of-state business will no longer be conducting business in Connecticut, or you are no longer subject to a tax for which you are registered, you can log into myconneCT and close your business.
You must notify the Department’s Registration Unit in writing if updating any officers, partners or your member information. Send a letter with the changes to:
Department of Revenue Services
P.O. Box 2937
Hartford, CT 06104-2937
If the physical location or mailing address for your business has changed, you can report the new address using any of the following methods:
Log onto myconneCT
Log onto the Taxpayer Service Center (TSC-BUS)
Complete the appropriate form listed below and mail it to the address on the form.