(a) Any ambulatory surgical center subject to the tax under section 12-263aaa, believing that it has overpaid any tax due under said sections, may file a claim for refund, in writing, with the commissioner not later than three years after 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 subsection shall constitute a waiver of any demand against the state on account of overpayment. Within a reasonable time, as determined by the commissioner, following receipt of such claim for refund, the commissioner shall determine whether such claim is valid and, if so determined, the commissioner shall notify the Comptroller of the amount of such refund. The Comptroller shall draw an order on the Treasurer in the amount thereof for payment to the ambulatory surgical center. If the commissioner determines that such claim is not valid, either in whole or in part, the commissioner shall mail notice of the proposed disallowance in whole or in part of the claim to the ambulatory surgical center, 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 ambulatory surgical center. 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 ambulatory surgical center has filed a written protest with the commissioner in accordance with the provisions of subsection (b) of this section.
(b) On or before the sixtieth day after the mailing of the proposed disallowance, the ambulatory surgical center may file with the commissioner a written protest against the proposed disallowance. The ambulatory surgical center shall set forth in such protest the grounds on which the protest is based. If a protest is filed, the commissioner shall reconsider the proposed disallowance and, if the ambulatory surgical center has so requested, may grant or deny the ambulatory surgical center or its authorized representative a hearing.
(c) The commissioner shall mail notice of the commissioner's determination to the ambulatory surgical center, 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 ambulatory surgical center.
(d) The action of the commissioner on the ambulatory surgical center's protest shall be final upon the expiration of one month from the date on which the commissioner mails notice of the commissioner's determination to the ambulatory surgical center, unless within such period the ambulatory surgical center seeks judicial review of the commissioner's determination.
(June Sp. Sess. P.A. 21-2, S. 465.)
History: June Sp. Sess. P.A. 21-2 effective July 1, 2023, and applicable to calendar quarters commencing on or after July 1, 2021.