Sec. 12-638f. Claims for refund.
Sec. 12-638f. Claims for refund. (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 he 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 subsection (b) of section 12-638i.
(P.A. 89-251, S. 44, 203; P.A. 95-4, S. 6, 8; P.A. 97-243, S. 62, 67.)
History: P.A. 89-251, S. 44 effective July 1, 1989, and applicable to sales or transfers of real property occurring on or
after that date; 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 12-638e", 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.