Sec. 12-550. Claims for refund. Limitation of claim period.
Sec. 12-550. Claims for refund. Limitation of claim period. (a) Any person believing that he has overpaid any taxes due under this chapter may file a claim for refund
in writing with the commissioner within three years from the due date for which such
overpayment was made stating the specific grounds upon which the claim is founded.
Failure to file a claim within the time prescribed in this section constitutes a waiver of
any demand against the state on account of overpayment. The commissioner shall review
such claim within a reasonable time and, if he determines a refund is due, he shall credit
the overpayment against any amount then due and payable from the person under this
chapter or any other act administered by the commissioner and the balance shall be
refunded, upon order of the Comptroller, to the person. If the commissioner determines
that such claim is not valid, either in whole or in part, he shall mail notice of the proposed
disallowance to the claimant, which notice shall set forth briefly the commissioner's
findings of fact and the basis of disallowance in each case decided in whole or in part
adversely to the claimant. Sixty days after the date on which it is mailed, a notice of
proposed disallowance shall constitute a final disallowance except only for such
amounts as to which the claimant has filed, as provided in subsection (b) of this section,
a written protest with the commissioner.
(b) On or before the sixtieth day after the mailing of the proposed disallowance,
the claimant may file with the commissioner a written protest against the proposed
disallowance in which the claimant sets forth the grounds on which the protest is based.
If a protest is filed, the commissioner shall reconsider the proposed disallowance and,
if the claimant has so requested, may grant or deny the claimant or the claimant's authorized representatives an oral hearing.
(c) The commissioner shall mail notice of his determination to the claimant, which
notice shall set forth briefly the commissioner's findings of fact and the basis of decision
in each case decided in whole or in part adversely to the claimant.
(d) The action of the commissioner on the claimant's protest shall be final upon the
expiration of one month from the date on which he mails notice of his action to the
claimant unless within such period the claimant seeks judicial review of the commissioner's determination pursuant to section 12-554.
(1971, P.A. 837, S. 13; P.A. 95-4, S. 5, 8; P.A. 97-243, S. 60, 67.)
History: P.A. 95-4 permitted commissioner to credit overpayments against any other amounts due to the department
and to refund balance, replacing authority to "act in accordance with section 12-549", effective April 13, 1995; P.A. 97-243 divided section into Subsecs. (a) to (d) and added provision for an administrative hearing with the department before
taking an appeal to the Superior Court, established the time for filing a claim and made technical changes, effective July
1, 1997, and applicable to claims for refund filed on or after said date.