Connecticut General Statutes
Chapter 207 - Insurance Companies and Health Care Centers Taxes
Section 12-207. - Oaths and subpoenas.

The commissioner and any agent of the commissioner duly authorized to conduct any inquiry, investigation or hearing hereunder shall have power to 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 agent authorized to conduct such hearing and having authority by law 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 papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him, but such evidence or the books or papers 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 agent, or to produce any books and papers pursuant thereto, the commissioner or such agent may apply to the superior court of the judicial district wherein the taxpayer resides or wherein the business has been conducted, 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 papers 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 proper appropriation for the administration of this chapter.

(1949 Rev., S. 1888; 1969, P.A. 297; P.A. 78-280, S. 2. 127.)
History: 1969 act substituted “community correctional center” for “jail”; P.A. 78-280 substituted “judicial district” for “county”.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 207 - Insurance Companies and Health Care Centers Taxes

Section 12-201. - Definitions.

Section 12-201a. - Definitions.

Section 12-202. - Tax on direct premiums of domestic insurance companies. Exception.

Section 12-202a. - Tax on net direct subscriber charges of health care centers. Exceptions.

Section 12-202b. - Tax credit for providers of HUSKY coverage.

Section 12-202c. - Supplemental payments to providers of HUSKY coverage.

Section 12-203. - Tax on receipts of interest and dividends by domestic companies.

Section 12-204. - Assessment and collection of taxes.

Section 12-204a and 12-204b. - Declaration of estimated tax. Installment payments.

Section 12-204c. - Installment payments. Interest on unpaid installments.

Section 12-204d. - Payment and disposition of installments.

Section 12-204e. - Liability of fiduciary conducting or liquidating business.

Section 12-204f. - Overpayment of estimated and final taxes.

Section 12-204g. - Regulations.

Section 12-205. - Annual return. Extensions.

Section 12-206. - Penalties for late filing and wilful submission of fraudulent return or document.

Section 12-207. - Oaths and subpoenas.

Section 12-208. - Application for administrative hearing and appeal therefrom to Superior Court.

Section 12-209. - Tax to be in lieu of certain other taxes.

Section 12-210. - Tax on net direct premiums of nonresident and foreign companies.

Section 12-210a. - Deduction by nonresident companies of benefit payments from group health insurance premiums.

Section 12-211. - Reciprocity.

Section 12-211a. - Limit on credits under this chapter. Exceptions.

Section 12-211b. - Order of credits claimed.

Section 12-211c. - Transfer of credit to affiliate.

Section 12-212. - Provisions of the tax on domestic companies pertaining to filing returns, collection of taxes and penalties made applicable to foreign companies.

Section 12-212a. - Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter.

Section 12-212b and 12-212c. - Employee welfare benefit plans; definitions. Imposition of tax.