Sec. 12-597. Appeals by taxpayer.
Sec. 12-597. Appeals by taxpayer. Any taxpayer aggrieved because of any order,
decision, determination or disallowance of the Commissioner of Revenue Services made
in relation to the tax imposed under section 12-587 may, within one month after service
upon the taxpayer 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 said commissioner 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. If the appeal has
been taken without probable cause, the court may tax 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.
(P.A. 80-71, S. 11, 30; P.A. 88-230, S. 1, 12; 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: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date; P.A.
88-230 replaced "judicial district of Hartford-New Britain" with "judicial district of Hartford", effective September 1,
1991; 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. 202 C. 583. Cited. 204 C. 137. Cited. 214 C. 444. Cited. 215 C. 134.
Cited. 44 CS 407.