Sec. 12-522. Appeal from commissioner.
Sec. 12-522. Appeal from commissioner. Notwithstanding the provisions of
chapter 54 to the contrary, any person aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under the provisions
of this chapter may, within one month after service upon such person of notice of such
order, decision, determination or disallowance, take an appeal therefrom to the superior
court for the judicial district of New Britain, which shall be accompanied by a citation
to the Commissioner of Revenue Services 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 charge 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.
(June, 1969, P.A. 1, S. 43; June, 1971, P.A. 8, S. 20; P.A. 74-47, S. 1 -3; P.A. 77-614, S. 139, 610; P.A. 80-353; 80-483, S. 159, 186; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 15, 17; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220,
S. 4-6; P.A. 99-215, S. 24, 29.)
History: 1971 act substituted "person" for "taxpayer"; P.A. 74-47 added phrase "Notwithstanding the provisions of
chapter 54 to the contrary" and added Subsec. (b) re dismissal of suits pending in court of common pleas and assumption
of cases by superior court; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective
January 1, 1979; P.A. 80-353 substituted judicial district of Hartford-New Britain for Hartford county and deleted Subsec.
(b); P.A. 80-483 made technical changes; P.A. 88-230 replaced "judicial district of Hartford-New Britain" with "judicial
district of Hartford", effective September 1, 1991; P.A. 89-343 increased the rate of interest on the amount of relief ordered
by the court from 7% 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. 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 the 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",
effective June 29, 1999.
Cited. 170 C. 567. Cited. 188 C. 206. Cited. 199 C. 133.
Cited. 31 CS 134.