[Adopted 10-5-1998; amended 2-20-2018]
A. 
Tax payments. Pursuant to Connecticut General Statutes, Section 12-144c, any tax due in an amount less than $5 shall be waived.
B. 
Tax refunds. Pursuant to Connecticut General Statutes, Section 12-129, the Tax Collector is authorized to retain any tax refund due which is less than $5.