Sec. 12-595. Application for hearing by taxpayer. Hearings ordered by commissioner.
Sec. 12-595. Application for hearing by taxpayer. Hearings ordered by commissioner. Any taxpayer aggrieved by the action of the Commissioner of Revenue
Services or an authorized agent of said commissioner in fixing the amount of tax imposed
under section 12-587 or any penalty or interest related thereto may apply to said commissioner in writing, within sixty days after notice of such action is delivered or mailed to
such taxpayer, for a hearing and a correction of the amount of such 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. Said 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 said
commissioner shall notify the applicant of the time and place fixed for such hearing.
After such hearing said 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. Said
commissioner may, by notice in writing, at any time within three years after the date
when any return of any taxpayer has been due, order a hearing on his own initiative and
require the taxpayer or any other individual whom he believes to be in possession of
relevant information concerning the taxpayer to appear before him or his authorized
agent with any specified books of account, papers or other documents, for examination
under oath.
(P.A. 80-71, S. 9, 30; P.A. 91-236, S. 15, 25.)
History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date; 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. 202 C. 583.
Cited. 44 CS 407.