Sec. 12-521. Appeal to commissioner.
Sec. 12-521. Appeal to commissioner. Any person, 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 notice of such action is delivered or mailed to him, 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 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 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 person has been due, order
a hearing on his own initiative and require the person filing such return or any other
individual whom he believes to be in possession of relevant information concerning the
taxpayer or the person filing such return to appear before him or his authorized agent with
any specified books of account, papers or other documents, for examination under oath.
(June, 1969, P.A. 1, S. 42; June, 1971, P.A. 8, S. 19; P.A. 91-236, S. 13, 25.)
History: 1971 act substituted "person" or "person filing such return" for "taxpayer" in most references and added
"person filing such return" in provision re appearance of persons with relevant information before commissioner; 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. 163 C. 478. Cited. 185 C. 186.
No interest is to be paid on a refund made administratively by the tax commissioner of an overpayment of the capital
gains and dividends tax. 31 CS 134.