Sec. 12-268f. Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.
Sec. 12-268f. Examination of books and records to verify return. Authority to
take testimony under oath; subpoenas. (a) The commissioner may examine the books,
papers and records of any company or municipal utility in order to verify the accuracy
of any return made or, if no return is made by the company or municipal utility, to
ascertain and determine the amount required to be paid.
(b) The commissioner and any agent of the commissioner authorized by him to
conduct any inquiry, investigation or hearing under chapter 210, 211 or 212 or this
chapter may administer oaths and take testimony under oath relative to the matter of
inquiry or investigation. At any hearing ordered by the commissioner, the commissioner
or his agent authorized to conduct such hearing may subpoena witnesses and require
the production of books, papers and documents pertinent to such inquiry. No witness
under subpoena as aforesaid shall be excused from testifying or from producing books
or papers on the ground that such testimony or the production of such books or other
documentary evidence would tend to incriminate him, but such evidence or the books
or papers so produced shall not be used in any criminal proceeding against him. If any
person disobeys such process or, having appeared in obedience thereto, refuses to answer
any pertinent question put to him by the commissioner or his authorized agent, or to
produce any books and papers pursuant thereto, the commissioner or such agent may
apply to the superior court for the judicial district wherein such person resides or wherein
the business under investigation has been conducted, or to any judge of said court if the
same is not in session, setting forth such disobedience to process or refusal to answer,
and said court or such judge shall cite such person to appear before said court or such
judge to answer such question or to produce such books and papers and, upon his refusal
so to do, shall commit such person to a community correctional center until he testifies,
but not for a longer period than sixty days. Notwithstanding the serving of the term of
such commitment by any person, the commissioner may proceed in all respects with
such inquiry and examination as if the witness had not previously been called upon to
testify. Officers who serve subpoenas issued by the commissioner or under his authority
and witnesses attending hearings conducted by him hereunder shall receive fees and
compensation at the same rates as officers and witnesses in the courts of this state, to
be paid on vouchers of the commissioner on order of the Comptroller from the proper
appropriation for the administration of this chapter.
(1961, P.A. 604, S. 21; 1969, P.A. 297; P.A. 78-280, S. 2, 127; P.A. 85-562, S. 4; P.A. 87-124, S. 9, 18.)
History: 1969 act replaced "jail" with "community correctional center"; P.A. 78-280 substituted "judicial district" for
"county"; P.A. 85-562 inserted Subsec. (a) allowing the commissioner to examine books, papers and records of any
company or municipal utility in verification of any return or in determining the amount of tax to be paid, designating prior
provisions as Subsec. (b); P.A. 87-124 amended Subsec. (b) to insert references to chapter 210 concerning taxation of
railroad companies, effective January 1, 1988, and applicable with respect to the tax imposed under chapter 210 on gross
earnings in the calendar year ending December 31, 1987, and in each calendar year thereafter.
See Sec. 52-260 re witness fees.