Sec. 12-461. Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.
Sec. 12-461. Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.
Any distributor 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 it, for a hearing and a correction of the amount of such tax, penalty
or interest so fixed, setting forth the reasons why such hearing should be granted and
the amount in 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 the hearing is denied, the applicant shall be notified 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 distributor has been due, order a hearing on his own initiative
and require the distributor or any other individual whom he believes to be in possession
of relevant information concerning the distributor to appear before him or his authorized
agent with any specified books of account, papers or other documents, for examination
under oath. The commissioner, after a hearing, may suspend or revoke the distributor's
license of any distributor violating any provision of this chapter.
(1949 Rev., S. 2557; 1958 Rev., S. 14-339; 1959, P.A. 579, S. 7; 1971, P.A. 870, S. 99; P.A. 76-436, S. 320, 681; P.A.
77-614, S. 139, 610; P.A. 78-280, S. 5, 127; P.A. 82-259, S. 4, 7; P.A. 91-236, S. 10, 25.)
History: 1959 act replaced previous provisions; 1971 act substituted court of common pleas for superior court, effective
September 1, 1971, except that courts with cases pending retain jurisdiction unless pending matters deemed transferable;
P.A. 76-436 substituted superior court for court of common pleas and "Hartford county" for "county of Hartford", effective
July 1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 78-280 substituted judicial district of Hartford-New Britain for Hartford county; P.A. 82-259 substituted, in lieu of
the appeal procedure to the superior court previously provided for in this section, provisions concerning administrative
hearings before the commissioner related to any tax, penalty or interest under this chapter; 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.