Sec. 12-740. Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony.
Sec. 12-740. Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony. (a) The Commissioner of Revenue Services
shall administer and enforce the tax imposed under this chapter and is authorized to
adopt regulations and to require such facts and information to be reported as may be
necessary to enforce the provisions of this chapter.
(b) The commissioner may prescribe the form and contents of any return or other
document required to be filed under this chapter.
(c) The commissioner may adopt regulations as to the keeping of records, the content and form of returns and statements and the filing of copies of federal income tax
returns and determinations. The commissioner may require any person, by regulation
or notice served on such person, to make such returns, render such statements or keep
such records as the commissioner may deem sufficient to show whether or not such
person is liable under this chapter for tax or for the collection of tax.
(d) The commissioner or any person authorized by him may examine the books,
papers, records and equipment of any person liable under the provisions of this chapter
and may investigate the activities of the person in order to verify the accuracy of any
return made, or, if no return is made by the person, to ascertain and determine the amount
required to be paid.
(e) The commissioner and any representative of the commissioner authorized to
conduct any inquiry, investigation or hearing under this chapter may administer oaths
and take testimony under oath relative to the matter of inquiry or investigation. At any
hearing ordered by the commissioner, the commissioner or his representative authorized
to conduct such hearing and to issue such process may subpoena witnesses and require
the production of books, papers and documents pertinent to such inquiry. No witness
under subpoena authorized to be issued by the provisions of this chapter shall be excused
from testifying or from producing books or other documentary evidence on the grounds
that the production of such books or other documentary evidence would tend to incriminate him, but such evidence or the books or documentary evidence so produced shall
not be used in any criminal proceeding against him. If any person disobeys such process
or, having appeared in obedience thereto, refuses to answer any pertinent question put
to him by the commissioner or his authorized representative, or to produce any books
and other documentary evidence pursuant thereto, the commissioner or such representative may apply to the superior court for the judicial district wherein the taxpayer resides
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 other documentary evidence and, upon his refusal so to do, shall commit such person
to a community correctional center until he testifies, but not for a longer period than
sixty days. Notwithstanding the serving of the term of such commitment by any person,
the 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 the commissioner or under his authority and witnesses attending hearings
conducted by him hereunder 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 the commissioner on order of the Comptroller from the appropriation for the administration of this
chapter.
(June Sp. Sess. P.A. 91-3, S. 91, 168.)
History: June Sp. Sess. P.A. 91-3, S. 91, effective August 22, 1991, and applicable to taxable years of taxpayers
commencing on or after January 1, 1991.