Sec. 12-208. Application for administrative hearing and appeal therefrom to Superior Court.
Sec. 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 his 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, within sixty days after the notice of such action is
delivered or mailed to it, 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 him 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 his own
initiative and require such person or any other individual whom he believes to be in
possession of relevant information concerning such person to appear before him or his
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, within one month 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 State 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.
(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.)
History: 1971 act substituted court of common pleas for superior court, effective September 1, 1971, except that courts
with cases pending on that date retain jurisdiction unless cases deemed transferable; P.A. 76-436 substituted superior court
for court of common pleas, effective July 1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax
commissioner, placed insurance commissioner within department of business regulation and made insurance department
a division within that department, effective January 1, 1979; P.A. 78-280 substituted "judicial district" for "county"; P.A.
80-347 and 80-482 deleted requirement that citation be sent to insurance commissioner; P.A. 82-259 amended section so
as to specifically provide for application for administrative hearing concerning any tax, penalty, interest or charge by any
insurance company, hospital service corporation, medical service corporation or entity maintaining an employee welfare
benefit plan; amended the procedure for appeal from decisions of the commissioner to the superior court so as to be in
conformity with provisions concerning administrative hearings; P.A. 88-230 replaced "judicial district of Hartford-New
Britain" with "judicial district of Hartford", effective September 1, 1991; P.A. 89-343 amended Subsec. (b) to increase
the rate of interest on the amount of relief ordered by the court from 6% to 9% per annum; P.A. 90-98 changed the effective
date of P.A. 88-230 from September 1, 1991, to September 1, 1993; P.A. 91-236 amended Subsec. (a) to provide for 60,
rather than 30, days to request a hearing, effective July 1, 1991, and applicable to taxes due on or after that date; P.A. 93-142 changed the effective date of P.A. 88-230 from September 1, 1993, to September 1, 1996, effective June 14, 1993;
P.A. 95-26 amended Subsec. (b) to lower interest rate from 9% per annum to two-thirds of 1% per month, effective July
1, 1995, and applicable to taxes due and owing on or after July 1, 1995, whether or not those taxes first became due before
said date; P.A. 95-220 changed the effective date of P.A. 88-230 from September 1, 1996, to September 1, 1998, effective
July 1, 1995; P.A. 97-243 clarified that all companies subject to tax or charge are able to appeal an adverse administrative
decision to the Superior Court and make a technical change, effective June 24, 1997; P.A. 99-215 replaced "judicial district
of Hartford" with "judicial district of New Britain" in Subsec. (b), effective June 29, 1999.
The word "tax" includes penalties and interest. 164 C. 497.
Taxes paid under protest can be recovered only where the statute so provides. 16 CS 134. Cited. 31 CS 134.