Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 201 — State and Local Revenue Services. Department of Revenue Services

Conn. Gen. Stat. § 12-1

Definitions

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The following words, as used in this title and in all other statutes relating to the assessment and collection of taxes, except when otherwise indicated by the context, shall be defined as follows: “Commissioner” or “Commissioner of Revenue Services” means the Commissioner of Revenue Services or his authorized agent; “company” means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality; “person” means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian.

(1949 Rev., S. 1678; P.A. 77-614, S. 139, 610; P.A. 95-79, S. 22, 189; P.A. 97-243, S. 1, 67.)

History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 95-79 redefined “company” and “person” to include limited liability companies, effective May 31, 1995; P.A. 97-243 added provision that any reference to commissioner or Commissioner of Revenue Services in title 12 and certain other tax statutes includes his authorized agent, effective June 24, 1997.

See Secs. 12-1c and 12-1d re transfer of certain functions, powers and duties under this chapter and chapters 203, 204 and 204a to the Secretary of the Office of Policy and Management.

Cited. 29 CA 97.

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Notes of Decisions
Cited in 14 cases, 1974–2018 · leading case: Housatonic Railroad v. Commissioner of Revenue Services
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Housatonic Railroad v. Commissioner of Revenue Services (2011) conn · cites it 8× “" General Statutes § 12-1. Third, § 12-33 requires that the company taking the appeal be aggrieved.”
Fort Trumbull Conservancy, LLC v. City of New London (2007) conn · cites it 2× “Because the venue provision of § 22a-16 is not jurisdictional, the proper remedy under § 51-351 for the plaintiffs failure to bring this action in the correct venue is to transfer the case to the judicial district of Hartford pursuant to General Statutes § 51-347b 17 and…”
Trap Falls Realty Holding Ltd. Partnership v. Board of Tax Review of Shelton (1992) connappct · cites it 4× “See General Statutes § 12-1. 4 It is clear that an agent or attorney may appear on behalf of an aggrieved property owner before a board of tax review.”
Bell Atlantic NYNEX Mobile, Inc. v. Commissioner of Revenue Services (2005) conn “For instance, a “ l[t]axpayer,’ ” defined as “any person, as defined in [General Statutes §] 12-1,” is eligible for a tax credit that can be used against the corporation business tax under both General Statutes §§ 32-9t (a) (7) and 38a-88a (a) (9).”
Benjamin v. Bailey (1995) conn “Put simply, restricting the ability to possess particular types of dangerous weapons does not frustrate the core purpose of article first, § 15.”
Battistotti v. Suzanne A. (2018) connappct “" Practice Book § 12-1 further provides in relevant part: "Any cause .”
In Re Justin F. (2009) connappct “In claiming that the court should not have transferred the matter to the Middletown child protection docket, the parents do not allege that they were deprived of any right to have the matter heard in a particular venue but, rather, that it *105 should not have been transferred…”
Adams v. Adams (2006) connappct ““Any cause, or the trial of any issue therein, may be transferred from a judicial district court location to any other judicial district court location .”
Windham Community Memorial Hospital v. City of Willimantic (1974) conn “Section 12-1 of the charter of the defendant city provides, in part, as to the duties of the chief of police: “He shall have charge of the station house, and all persons who shall be committed to, or be confined in said station house shall be in his custody and control, by…”
Hoffman v. R & E Builders, Inc. (In Re Woodland Builders, Inc.) (1988) ctb · cites it 4× “Conn.Gen.Stat. § 12-1 states that in statutes relating to assessment or collection of taxes, the word “person” is defined to include a “trustee” or “other fiduciary or custodian.”
Ellis Betensky v. Opcon Associates, Inc. (1999) connsuperct “If the problem is simply that venue in this judicial district is improper, the remedy is not dismissal, but transfer to another judicial district with more appropriate venue.”
Lasky v. Pivnick (2000) connsuperct “Pursuant to General Statutes § 51-347b (a) and Practice Book § 12-1, the court has the authority, upon its own motion, to order the transfer of any action to a Superior Court location in another judicial district.”
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