Sec. 12-405k. Tax information or returns commissioner may require from taxpayer. Hearings. Appeals.
Sec. 12-405k. Tax information or returns commissioner may require from
taxpayer. Hearings. Appeals. (a) The commissioner or his authorized agent may require any taxpayer to submit copies or pertinent extracts of relevant federal income tax
returns, or of any other relevant tax return made to any agency of the federal government,
or of this or any other state, or of any statement or registration made pursuant to any
state or federal law pertaining to securities or securities exchange regulations. The commissioner may require all taxpayers to keep such records as he may prescribe, and he
may require the production of books, papers, documents and other data, to provide or
secure information pertinent to the determination of the tax imposed under this chapter
and the enforcement and collection thereof.
(b) The commissioner or any agent of the commissioner authorized to conduct any
inquiry, investigation or hearing hereunder 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
and having authority by law to issue such process may subpoena witnesses and require
the production of books, papers and documents pertinent to such inquiry. No witness
under subpoena authorized to be issued by the provisions of this section 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 the taxpayer resides or wherein the business 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 period longer 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 the authority granted by this section 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.
(c) Any taxpayer aggrieved by the action of the commissioner or his authorized
agent in fixing the amount of any tax, penalty or interest provided for by this chapter
may apply to the commissioner, in writing, within sixty days after the notice of such
action is delivered or mailed to such taxpayer, for a hearing and a correction of the
amount of the tax, penalty or interest so fixed, setting forth the reasons why such hearing
should be granted and the amount by which such tax, penalty or interest should be
reduced. The commissioner shall promptly consider each such application and may
grant or deny the hearing requested. 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 within three years after the date when any return of any taxpayer
has been due, order a hearing on his own initiative and require the taxpayer or any other
individual whom he believes to be in possession of relevant information concerning the
taxpayer to appear before him or his authorized agent with any specified books of account, papers or other documents, for examination under oath.
(d) Any taxpayer aggrieved because of any order, decision, determination or disallowance of the commissioner under the provisions of this chapter may, within one month
after service upon the taxpayer of notice of such order, decision, determination or disallowance, make application in the nature of an appeal therefrom to the superior court for
the judicial district of New Britain, which shall be accompanied by a citation to the
commissioner 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 nine per cent per annum, 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.
(Nov. Sp. Sess. P.A. 81-4, S. 17, 32; P.A. 82-325, S. 3, 7; P.A. 84-481, S. 5; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 10,
17; P.A. 90-98, S. 1, 2; P.A. 91-236, S. 6, 25; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4-6; P.A. 99-215, S. 24, 29.)
History: Nov. Sp. Sess. P.A. 81-4 effective January 27, 1982, and applicable to taxable years of estates commencing
on or after January 1, 1982; P.A. 82-325 revised effective date of Nov. Sp. Sess. act without affecting this section; P.A.
84-481 added Subsecs. (b), (c) and (d) relative to hearings and appeals; P.A. 88-230 replaced "judicial district of Hartford-New Britain" with "judicial district of Hartford", effective September 1, 1991; P.A. 89-343 amended Subsec. (d) to increase
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. 91-236 amended Subsec. (c) to provide for 60,
rather than 30, days to request a hearing, effective July 1, 1991, and applicable to taxes due on or after that date; 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. 95-220 changed 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" in Subsec. (d), effective June
29, 1999.