Sec. 12-268l. Appeals.
Sec. 12-268l. Appeals. Any taxpayer aggrieved because of any order, decision,
determination or disallowance of the Commissioner of Revenue Services made under
the provisions of chapter 210, 211 or 212 or this chapter may, within one month after
service upon the taxpayer 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 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 it. Said court may grant such relief as may be equitable and, if such tax 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 the aggrieved taxpayer. 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
may be denied, costs may be taxed against the appellant at the discretion of the court,
but no costs shall be taxed against the state.
(1961, P.A. 604, S. 27; 1971, P.A. 870, S. 25; P.A. 76-436, S. 313, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 5,
127; P.A. 87-124, S. 14, 18; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 8, 17; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A.
95-26, S. 8, 52; 95-220, S. 4-6; 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 retain jurisdiction unless matters are 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,
effective January 1, 1979; P.A. 78-280 substituted judicial district of "Hartford-New Britain" for "Hartford county";
P.A. 87-124 inserted reference 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 each calendar year thereafter; P.A. 88-230 replaced "judicial district of Hartford-New Britain" with "judicial
district of Hartford", effective September 1, 1991; P.A. 89-343 increased 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. 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 lowered interest rate from 9% per annum to 0.66% 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. 99-215 replaced "judicial district of Hartford" with "judicial district of New Britain", effective June 29, 1999.
Cited. 31 CS 134.