§ 12-311 — Hearings by commissioner.

Connecticut § 12-311

• Jurisdiction: Connecticut
• Title 12: Taxation
• Ch. 214: Cigarette Taxes

Text

Any person aggrieved by any action under this chapter of the commissioner or the commissioner's authorized agent, for which hearing is not elsewhere provided, may apply to the commissioner for a hearing, in writing, not later than sixty days after the notice of such action is delivered or mailed to such person, setting forth the reasons why such hearing should be granted and the manner of relief sought. 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 the commissioner just and lawful and shall furnish a copy of such order to the applicant. The commissioner may, by notice in writing, at any time, order a hearing on the commissioner's own initiative and require the taxpayer or any other individual whom the commissioner believes to be in possession of information concerning any manufacture, importation or sale of cigarettes that have escaped taxation to appear before the commissioner or the commissioner's authorized agent with any specific books of account, papers or other documents, for examination relative thereto.

Legislative History

(1949 Rev., S. 1992; P.A. 82-62, S. 2; P.A. 91-236, S. 4, 25; P.A. 24-151, S. 99.) History: P.A. 82-62 increased from 10 days to 30 days the period within which a taxpayer may apply for administrative hearing following mailing of notice concerning findings of the 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; P.A. 24-151 made technical changes. Cited. 31 CS 134.