Any person, aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax, penalty or interest provided for by this chapter may apply to the commissioner, in writing, within sixty days after notice of such action is delivered or mailed to him, for a hearing and a correction of the amount of the tax, penalty or interest so fixed, setting forth the reasons why such hearing should be granted and the amount in which such tax, penalty or interest should be reduced. The commissioner shall promptly consider each such application and may grant or deny the hearing requested. If the hearing is denied, the applicant shall be notified thereof forthwith. If it is granted, the commissioner shall notify the applicant of the time and place fixed for such hearing. After such hearing the commissioner may make such order in the premises as appears to him just and lawful and shall furnish a copy of such order to the applicant. The commissioner may, by notice in writing, at any time within three years after the date when any return of any person has been due, order a hearing on his own initiative and require the person filing such return or any other individual whom he believes to be in possession of relevant information concerning the taxpayer or the person filing such return to appear before him or his authorized agent with any specified books of account, papers or other documents, for examination under oath.
(June, 1969, P.A. 1, S. 42; June, 1971, P.A. 8, S. 19; P.A. 91-236, S. 13, 25.)
History: 1971 act substituted “person” or “person filing such return” for “taxpayer” in most references and added “person filing such return” in provision re appearance of persons with relevant information before commissioner; P.A. 91-236 provided for 60, rather than 30, days to request a hearing, effective July 1, 1991, and applicable to taxes due on or after that date.
Cited. 163 C. 478; 185 C. 186.
No interest is to be paid on a refund made administratively by the tax commissioner of an overpayment of the capital gains and dividends tax. 31 CS 134.
Structure Connecticut General Statutes
Chapter 224 - Dividends, Interest Income and Capital Gains Tax
Section 12-505. - Definitions.
Section 12-506. - Imposition of tax on dividends, interest income and capital gains.
Section 12-506a. - Exchange of property.
Section 12-506b. - Estates of deceased persons.
Section 12-506c. - Exemptions.
Section 12-506d. - Credit for tax paid in another state on gain from sale of certain property.
Section 12-506e. - Effective dates of sections 12-505 to 12-508, inclusive.
Section 12-506g. - Exemption for gains subject to tax as income of a Subchapter S corporation.
Section 12-507. - Duties of fiduciary.
Section 12-508a. - Extension of time for tax return and payment to April 16, 1974.
Section 12-510. - Powers and duties of commissioner.
Section 12-511. - Deficiency assessments.
Section 12-511a. - Disclosure by taxpayer of relevant changes in federal taxable income.
Section 12-512. - Collection of tax, penalties and interest.
Section 12-513. - Abatement of tax.
Section 12-514. - Excess payments.
Section 12-515. - Refund claims.
Section 12-517. - Extension of time for filing return and paying tax.
Section 12-517b. - Installment payment on account of estimated tax. Amount and when payable.
Section 12-518. - Enforcement. Regulations.
Section 12-519. - Penalties for wilful failure to comply with requirements of this chapter.
Section 12-520. - Report by Commissioner of Revenue Services. Confidential information.
Section 12-521. - Appeal to commissioner.
Section 12-522. - Appeal from commissioner.
Section 12-522a. - Applicability of chapter provisions limited.