Conn. Gen. Stat. § 12-208

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-208 - Application for administrative hearing and appeal therefrom to Superior Court

(a) Any company subject to any tax or charge under this chapter that is aggrieved by the action of the commissioner or the commissioner's authorized agent in fixing the amount of any tax, penalty, interest or charge provided for by this chapter may apply to the commissioner, in writing, not later than sixty days after the notice of such action is delivered or mailed to the company, for a hearing and a correction of the amount of such tax, penalty, interest or charge, so fixed, setting forth the reasons why such hearing should be granted and the amount in which such tax, penalty, interest or charge should be reduced. The commissioner shall promptly consider each such application and may grant or deny the hearing requested. If the hearing is denied, the applicant shall be notified forthwith. If it is granted, the commissioner shall notify the applicant of the time and place fixed for such hearing. After such hearing the commissioner may make such order in the premises as appears to the commissioner just and lawful and shall furnish a copy of such order to the applicant. The commissioner may, by notice in writing, at any time within three years after the date when any return of any such person has been due, order a hearing on the commissioner's own initiative and require such person or any other individual whom the commissioner believes to be in possession of relevant information concerning such person to appear before the commissioner or the commissioner's authorized agent with any specified books of account, papers or other documents, for examination under oath.

(b) Any company subject to any tax or charge under this chapter that is aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services made under this chapter may, not later than thirty days after service of notice of such order, decision, determination or disallowance, take an appeal therefrom to the superior court for the judicial district of New Britain, which appeal shall be accompanied by a citation to the Commissioner of Revenue Services to appear before said court. Such citation shall be signed by the same authority, and such appeal shall be returnable at the same time and served and returned in the same manner, as is required in case of a summons in a civil action. The authority issuing the citation shall take from the appellant a bond or recognizance to the state of Connecticut, with surety, to prosecute the appeal to effect and to comply with the orders and decrees of the court in the premises. Such appeals shall be preferred cases, to be heard, unless cause appears to the contrary, at the first session, by the court or by a committee appointed by the court. Said court may grant such relief as may be equitable and, if such tax or charge has been paid prior to the granting of such relief, may order the Treasurer to pay the amount of such relief, with interest at the rate of two-thirds of one per cent per month or fraction thereof, to such aggrieved person. If the appeal has been taken without probable cause, the court may tax double or triple costs, as the case demands; and, upon all such appeals which are denied, costs may be taxed against the appellant at the discretion of the court, but no costs shall be taxed against the state.

Conn. Gen. Stat. § 12-208

(1949 Rev., S. 1890; 1949, S. 1087d; 1971, P.A. 870, S. 21; P.A. 76-436, S. 310, 681; P.A. 77-614, S. 139, 163, 610; P.A. 78-280, S. 5, 127; P.A. 80-347; 80-482, S. 16, 348; P.A. 82-259, S. 1, 7; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 5, 17; P.A. 90-98, S. 1, 2; P.A. 91-236 , S. 1 , 25 ; P.A. 93-142 , S. 4 , 7 , 8 ; P.A. 95-26 , S. 4 , 52 ; 95-220 , S. 4 -6; P.A. 97-243 , S. 9 , 67 ; P.A 99-215 , S. 24 , 29 .)

Amended by P.A. 22-0110, S. 11 of the Connecticut Acts of the 2022 Regular Session, eff. 10/1/2022.

Amended by P.A. 19-0186, S. 12 of the Connecticut Acts of the 2019 Regular Session, eff. 7/8/2019.

"Tax" includes penalties and interest. 164 Conn. 497 . Taxes paid under protest can be recovered only where statute so provides. 16 Conn.Supp. 134 . Cited. 31 CS 134 .