Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under the provisions of this part may, not later than thirty days after service upon the taxpayer of notice of such order, decision, determination or disallowance, take an appeal therefrom to the superior court for the judicial district of New Britain, which shall be accompanied by a citation to the Commissioner of Revenue Services to appear before said court. Such citation shall be signed by the same authority, and such appeal shall be returnable at the same time and served and returned in the same manner, as is required in case of a summons in a civil action. The authority issuing the citation shall take from the appellant a bond or recognizance to the state of Connecticut, with surety to prosecute the appeal to effect and to comply with the orders and decrees of the court in the premises. Such appeals shall be preferred cases, to be heard, unless cause appears to the contrary, at the first session, by the court or by a committee appointed by it. Said court may grant such relief as may be equitable and, if such tax has been paid prior to the granting of such relief, may order the Treasurer to pay the amount of such relief, with interest at the rate of eight per cent per annum, to the aggrieved taxpayer. If the appeal has been taken without probable cause, the court may tax double or triple costs, as the case demands; and, upon all such appeals which may be denied, costs may be taxed against the appellant at the discretion of the court, but no costs shall be taxed against the state.
(1949 Rev., S. 1917; 1955, S. 1103d; 1971, P.A. 870, S. 22; P.A. 76-436, S. 311, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 5, 127; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 6, 17; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; May Sp. Sess. P.A. 94-4, S. 35, 85; P.A. 95-160, S. 64, 69; 95-220, S. 4–6; P.A. 99-215, S. 24, 29; P.A. 19-186, S. 13.)
History: 1971 act substituted court of common pleas for superior court, effective September 1, 1971, except that courts with cases pending retain jurisdiction unless action may be transferred; P.A. 76-436 substituted superior court for court of common pleas, effective July 1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 78-280 substituted “judicial district of Hartford-New Britain” for “Hartford county”; P.A. 88-230 replaced “judicial district of Hartford-New Britain” with “judicial district of Hartford”, effective September 1, 1991; P.A. 89-343 increased the rate of interest on the amount of relief ordered by the court from 6% to 9% per annum; P.A. 90-98 changed effective date of P.A. 88-230 from September 1, 1991, to September 1, 1993; P.A. 93-142 changed the effective date of P.A. 88-230 from September 1, 1993, to September 1, 1996, effective June 14, 1993; May Sp. Sess. P.A. 94-4 reduced interest rate from 9% to 8%, effective July 1, 1995, and applicable to taxes due and owing on or after said date; P.A. 95-160 revised effective date of May Sp. Sess. P.A. 94-4 but without affecting this section; P.A. 95-220 changed the effective date of P.A. 88-230 from September 1, 1996, to September 1, 1998, effective July 1, 1995; P.A. 99-215 replaced “judicial district of Hartford” with “judicial district of New Britain”, effective June 29, 1999; P.A. 19-186 replaced “within one month” with “not later than thirty days”, effective July 8, 2019.
Cited. 122 C. 145. No appeal lies from commissioner's refusal to correct return upon hearing requested and held more than one month after time for payment of tax. 124 C. 403, 409. Cited. 135 C. 63; 178 C. 243; 179 C. 363; 199 C. 346; 202 C. 412; 203 C. 455; 204 C. 137; 213 C. 220; Id., 442; 220 C. 665; 224 C. 426; 228 C. 137; 232 C. 325; 235 C. 865; 236 C. 156; Id., 701; 242 C. 599. Scope of de novo review includes power to consider all factors relevant to determination of additional tax liability and trial court was not confined to a particular legal theory underlying the resistance to deficiency assessments that was asserted at the administrative proceeding. 251 C. 748.
Cited. 17 CA 82. “Service” defined as meaning taxpayer's receipt of notice, since that construction is consistent with fairness and due process, and preserves court's subject matter jurisdiction, but after enactment of Sec. 12-2f, “service” means mailing of notice by first class mail. 73 CA 757.
Cited. 31 CS 134; 41 CS 271; 42 CS 356; 43 CS 91; Id., 314.
Notes of Decisions
Millward Brown, Inc. v. Comm'r of Revenue Servs., 811 A.2d 717 (Conn. App. Ct. 2002).
· cites it 20× “(taxpayer), appealed to the trial court to contest the validity of a deficiency assessment* * 3 resulting from the decision of the defendant commissioner of revenue services (commissioner) to use the one factor formula of § 12-218 (a) to measure its income for the tax periods…”
Schlumberger Tech. Corp. v. Dubno, 521 A.2d 569 (Conn. 1987).
· cites it 11× “The plaintiff, Schlumberger Technology Corporation, appealed to the Superior Court, pursuant to General Statutes § 12-237, 1 from a decision of the defendant commissioner *414 of revenue services determining that the plaintiff's taxable income should be apportioned to…”
Bell Atl. NYNEX Mobile, Inc. v. Comm'r of Revenue Servs., 869 A.2d 611 (Conn. 2005).
· cites it 5× “1 The defendant, the commissioner *242 of revenue services, appeals from the judgment of the trial court sustaining the tax appeals, brought pursuant to General Statutes § 12-237, 2 of thirteen corporate plaintiffs that hold partnership interests in Célico Partnership (Célico).”
Housatonic R.R. v. Comm'r of Revenue Servs., 21 A.3d 759 (Conn. 2011).
· cites it 4× “, General Statutes § 12-237 (appeals regarding corporation business tax); General Statutes § 12-268l (appeals regarding railroad company, community antenna television system, public utility company and public service company taxes); General Statutes § 12-422 (appeals regarding…”
Achillion Pharm., Inc. v. Pamela Law, 970 A.2d 57 (Conn. 2009).
· cites it 6× “, appealed to the Superior Court, pursuant to General Statutes § 12-237, 3 from the decision of the defendant, Pamela Law, the commissioner of revenue services, denying the *528 plaintiff’s request to exchange its research and development tax credit carried forward from income…”
Fed. Deposit Ins. v. Crystal, 741 A.2d 956 (Conn. 1999).
· cites it 20× “The issue in this joint appeal concerns the scope of de novo review of a deficiency tax assessment pursuant to General Statutes § 12-237. 1 The plaintiff in both cases, the Federal Deposit Insurance Corporation (FDIC), as receiver of New Connecticut Bank and Trust Company, N.”
Chestnut Point Realty, LLC v. Town of E. Windsor, 153 A.3d 636 (Conn. 2017).
· cites it 2× “towns and companies); General Statutes § 12-120b (d) (3) (review of actions by Secretary of Office of Policy and Management re state assistance with property tax); General Statutes § 12-208 (b) (review of commissioner's actions re insurance companies and health-care centers…”
Kimberly-Clark Corp. v. Dubno, 527 A.2d 679 (Conn. 1987).
· cites it 2× “Although this court has never specifically held that § 12-422 empowers a trial court to hear an appeal de novo, the language of that statute is similar to the language used in other Connecticut tax appeal statutes which have been interpreted to require a de novo review by the…”
O & G/O'Connell Jt. Venture v. Chase Fam. Ltd. P'ship No. 3, 523 A.2d 1271 (Conn. 1987).
· cites it 2× “As we noted earlier, a court is bound by the award of the arbitrator *155 unless it “falls within the proscriptions of § 52-418 of the General Statutes, or procedurally violates the parties’ agreement.” Costello Construction Corporation v.”
Jones v. Crystal, 699 A.2d 961 (Conn. 1997).
· cites it 6× “2d 569 (1987), wherein this court considered a trial court’s order under General Statutes § 12-237 5 remanding the case to the commissioner for the purpose of making a fair apportionment of corporate business taxes in light of the court’s decision.”
DaimlerChrysler Corp. v. Law, 937 A.2d 675 (Conn. 2007).
· cites it 2× “2d 956 (1999) (noting that General Statutes § 12-225 “establishes an administrative request for a refund [of corporate business taxes] as the prescribed avenue of relief that the [plaintiff] was required to follow in order to lake advantage of the state’s limited waiver of its…”
Skaarup Shipping Corp. v. Comm'r of Revenue Servs., 507 A.2d 988 (Conn. 1986).
· cites it 4× “The plaintiffs subsequent appeal to the Superior Court, pursuant to General Statutes § 12-237, 1 resulted in a stipulation of facts by the parties and a request to the court for reservation of the question of law for the consideration and advice of the Appellate Court.”
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