Sec. 12-421. Hearing by commissioner.
Sec. 12-421. Hearing by commissioner. Any taxpayer, having paid any tax as
provided by this chapter, aggrieved by the action of the commissioner or his authorized
agent in fixing the amount of such tax or in imposing any penalty hereunder, 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 and a correction of the amount of the tax or
penalty so fixed, setting forth the reasons why such hearing should be granted and the
amount in which such tax should be reduced. 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 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.
(1949 Rev., S. 2105; P.A. 91-236, S. 8, 25.)
History: 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. 158 C. 236. Statutes granting exemptions from taxation must be strictly construed and the burden of proving
that an assessment of a deficiency tax was erroneous is on the plaintiff. 168 C. 597. Cited. 174 C. 51. Cited. 187 C. 581.
Cited. 210 C. 401. Cited. 217 C. 220.
Cited. 31 CS 134.