Sec. 31-270. Failure of employer to file report of contributions due. Appeal from action of administrator.
Sec. 31-270. Failure of employer to file report of contributions due. Appeal
from action of administrator. If an employer fails to file a report for the purpose of
determining the amount of contributions due under this chapter, or if such report when
filed is incorrect or insufficient and the employer fails to file a corrected or sufficient
report within twenty days after the administrator has required the same by written notice,
the administrator shall determine the amount of contribution due, with interest thereon
pursuant to section 31-265, from such employer on the basis of such information as he
may be able to obtain and he shall give written notice of such determination to the
employer. Such determination shall be made not later than three years subsequent to the
date such contributions became payable and shall finally fix the amount of contribution
unless the employer, within thirty days after the giving of such notice, appeals to the
superior court for the judicial district of Hartford or for the judicial district in which the
employer's principal place of business is located. Said court shall give notice of a time
and place of hearing thereon to the administrator. At such hearing the court may confirm
or correct the action of the administrator. If the action of the administrator is confirmed
or the amount of the contribution determined by the administrator is increased, the cost
of such proceedings, as in civil actions, shall be assessed against the employer. No costs
shall be assessed against the state on such appeal. The amount of any judgment rendered
in such proceedings, with costs, shall be collected either on execution, as provided in
civil actions, or as provided in section 31-266.
(1949 Rev., S. 7540; 1953, S. 3088d; 1967, P.A. 790, S. 19; 1969, P.A. 456; P.A. 78-280, S. 2, 6, 127; 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.)
History: 1967 act required determination within three years in all cases where previously determination was required
within six years generally and within three years only where employer "in good faith, was not aware of the fact that he
was subject to this chapter", and required collection of costs as provided in Sec. 31-266 rather than "on execution, as in
civil actions"; 1969 act restored collection of costs on execution as provided in civil actions as option; P.A. 78-280 replaced
"county" with "judicial district" and "Hartford county" with "judicial district of Hartford-New Britain"; 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.
See Sec. 31-272(b) re limitation on fees and costs in proceedings regarding claims for benefits.
Cited. 125 C. 302. Cited. 126 C. 115. Cited. 127 C. 176; Id., 181. Cited. 128 C. 87. Cited. 133 C. 117. Cited. 135 C.
103. Cited. 314 U.S. 569. Cited. 175 C. 269. Cited. 179 C. 507. Cited. 216 C. 237. Cited. 225 C. 99.
In an appeal from the action of an administrator, the court must try the issue de novo. 8 CS 144. Cited. 9 CS 237. The
employer must keep accurate records of expense accounts. Id., 244. Cited. Id., 429. Cited. 11 CS 340. Cited. 22 CS 100.
On appeal, court's function is only to ascertain whether administrator's conclusion was unreasonable, arbitrary or illegal.
Id., 104. Cited. 42 CS 376.