Sec. 12-311. Hearings by commissioner.
Sec. 12-311. Hearings by commissioner. Any person aggrieved by any action
under this chapter of the commissioner or his authorized agent for which hearing is not
elsewhere provided may apply to the commissioner, in writing, within sixty days after
the notice of such action is delivered or mailed to him, for a hearing, setting forth the
reasons why such hearing should be granted and the manner of relief sought. 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 thereof 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, order a hearing
on his own initiative and require the taxpayer or any other individual whom he believes
to be in possession of information concerning any manufacture, importation or sale of
cigarettes which have escaped taxation to appear before him or his authorized agent
with any specific books of account, papers or other documents, for examination relative
thereto.
(1949 Rev., S. 1992; P.A. 82-62, S. 2; P.A. 91-236, S. 4, 25.)
History: P.A. 82-62 increased from 10 days to 30 days the period within which a taxpayer may apply for administrative
hearing following mailing of notice concerning findings of the commissioner; P.A. 91-236 provided for 60, rather than
30, days to request a hearing, effective July 1, 1991, and applicable to taxes due on or after that date.
Cited. 31 CS 134.