Sec. 12-592. Inquiries, investigations or hearings related to the tax.
Sec. 12-592. Inquiries, investigations or hearings related to the tax. The Commissioner of Revenue Services or any agent of said commissioner authorized to conduct
any inquiry, investigation or hearing related to the tax imposed under section 12-587
may administer oaths and take testimony under oath relative to such matter of inquiry
or investigation. At any such hearing ordered by said commissioner, the commissioner
or such agent authorized to conduct such hearing may subpoena witnesses and require
the production of books, papers and documents pertinent to such inquiry. No witness
under subpoena as aforesaid shall be excused from testifying or from producing books
or papers on the ground that such testimony or the production of such books or other
documentary evidence would tend to incriminate such witness, provided such evidence
or books or papers so produced shall not be used in any criminal proceeding against
such witness. If any person disobeys such process or, having appeared in obedience
thereto, refuses to answer any pertinent question by said commissioner or such authorized agent, or to produce any books and papers pursuant thereto, said commissioner or
such agent may apply to the superior court for the judicial district wherein such person
resides or wherein the business under investigation has been conducted, or to any judge
of said court if the same is not in session, setting forth such disobedience to process or
refusal to answer, and said court or such judge shall cite such person to appear before
said court or such judge to answer such question or to produce such books and papers
and upon his refusal so to do shall commit such person to a community correctional
center until he testifies, but not for a period longer than sixty days. Notwithstanding the
serving of the term of such commitment by any person, said commissioner may proceed
in all respects with such inquiry and examination as if the witness had not previously
been called upon to testify. Officers who serve subpoenas issued by said commissioner
or under said commissioner's authority and witnesses attending hearings conducted by
said commissioner in accordance with this section shall receive fees and compensation
at the same rates as officers and witnesses in the courts of this state, to be paid on vouchers
of said commissioner on order of the Comptroller from the proper appropriation for
the administration of this section.
(P.A. 80-71, S. 6, 30.)
History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date.