Sec. 12-389. Appointment of attorneys to represent the Commissioner of Revenue Services.
Sec. 12-389. Appointment of attorneys to represent the Commissioner of Revenue Services. (a) The commissioner shall appoint a First Assistant Commissioner of
Revenue Services, who shall be an attorney at law, and shall be the attorney in charge
of succession and transfer taxes and shall have authority to act as attorney for the commissioner in all matters relating thereto.
(b) The Attorney General may delegate to the Commissioner of Revenue Services
the authority to appoint an attorney to represent the commissioner in matters relating
to certain appeals to the Superior Court from an order, decision or determination or
disallowance of the Commissioner of Revenue Services. The Attorney General may
enter into a memorandum of understanding with the Commissioner of Revenue Services
which shall list the types of appeals which are the subject of such delegation.
(1949 Rev., S. 2063; P.A. 77-614, S. 139, 610; P.A. 03-225, S. 19.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 03-225 designated existing provisions as Subsec. (a) and added Subsec. (b) re appointment of attorney to represent
Commissioner of Revenue Services in certain appeals, effective July 9, 2003.