Sec. 12-491. Use of services of other departments. Investigation or hearing procedures.
Sec. 12-491. Use of services of other departments. Investigation or hearing
procedures. (a) The Commissioner of Revenue Services is authorized to avail himself
or herself of the services of the state police, the Commissioner of Motor Vehicles and
the Department of Public Utility Control in enforcing the provisions of this chapter.
(b) In carrying out the provisions of this chapter, the commissioner, and any representative of the commissioner authorized to conduct any inquiry, investigation or hearing, may administer oaths and take testimony under oath in any inquiry or investigation
related to the tax imposed under this chapter. At any such hearing ordered by the commissioner, the commissioner or the commissioner's representative authorized to conduct
such hearing and to issue such process as may be necessary for such hearing may subpoena witnesses and require the production of books, papers and documents pertinent
to such inquiry. No witness under subpoena shall be excused from testifying or from
producing books or other documentary evidence on the ground that such testimony or
the production of such books or other documentary evidence would tend to incriminate
the witness provided such evidence or the books or other documentary evidence so
produced shall not be used in any criminal proceeding against the witness. If any person
disobeys such process or, having appeared in obedience to such process, refuses to
answer any pertinent question put to him or her by the commissioner or the commissioner's authorized representative, or to produce any books and other documentary evidence
pursuant to such questioning, the commissioner or such representative may apply to the
superior court for the judicial district in which the taxpayer resides or in which the
business has been conducted setting forth such disobedience to process or refusal to
answer. The court shall order such person to appear before said court to answer such
question or to produce such books and documentary evidence and, upon such person's
refusal to do so, shall commit such person to a community correctional center until such
person testifies, but not for a longer period 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.
(1961, P.A. 575, S. 14; P.A. 75-486, S. 30, 69; P.A. 77-614, S. 139, 162, 486, 587, 610; P.A. 78-303, S. 85, 136; P.A.
80-482, S. 26, 348; P.A. 04-201, S. 3.)
History: P.A. 75-486 substituted public utilities control authority for public utilities commission; P.A. 77-614 and P.A.
78-303 substituted commissioner of revenue services for tax commissioner and division of public utility control within
the department of business regulation for public utilities control authority, effective January 1, 1979; P.A. 80-482 made
division of public utility control an independent department; P.A. 04-201 designated existing provisions as Subsec. (a)
and amended same to make a technical change for the purpose of gender neutrality and added Subsec. (b) re investigation
or hearing procedures to enforce the tax under chapter, effective June 3, 2004.