Sec. 12-330p. Overpayments and refunds.
Sec. 12-330p. Overpayments and refunds. (a) Any person believing that he has
overpaid any tax due under the provisions of this chapter may file, in writing, a claim
for refund with the Commissioner of Revenue Services within three years from the due
date for which such overpayment was made, stating the specific grounds upon which
the claim is founded. Failure to file a claim within the time prescribed in this section
constitutes a waiver of any demand against the state on account of such overpayment.
Not later than ninety days following receipt of such claim for refund, the commissioner
shall determine whether such claim is valid and, if so determined the commissioner
shall notify the State Comptroller of the amount of such refund and the State Comptroller
shall draw an order on the State Treasurer in the amount thereof for payment to the
claimant. If the commissioner determines that such claim is not valid, either in whole
or in part, he shall mail notice of the proposed disallowance in whole or in part of the
claim to the claimant, which notice shall set forth briefly the commissioner's findings
of fact and the basis of disallowance in each case decided in whole or in part adversely
to the claimant. Sixty days after the date on which it is mailed, a notice of proposed
disallowance shall constitute a final disallowance except only for such amounts as to
which the claimant has filed a written protest with the commissioner as provided in
subsection (b) of this section.
(b) On or before the sixtieth day after the mailing of the proposed disallowance,
the claimant may file with the commissioner a written protest against the proposed
disallowance in which the claimant sets forth the grounds on which the protest is based.
If the protest is filed, the commissioner shall reconsider the proposed disallowance
and, if the claimant has so requested, may grant or deny the claimant or the claimant's
authorized representatives an oral hearing.
(c) The commissioner shall mail notice of his determination to the claimant, which
notice shall set forth briefly the commissioner's findings of fact and the basis of decision
in each case decided in whole or in part adversely to the claimant.
(d) The action of the commissioner on the claimant's protest shall be final upon the
expiration of one month from the date on which he mails notice of his action to the
claimant unless within such period the claimant seeks judicial review of the commissioner's determination pursuant to section 12-330m.
(P.A. 98-262, S. 4, 22.)
History: P.A. 98-262 effective June 8, 1998.