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

Conn. Gen. Stat. § 12-33 (2025)

Appeals from action of Commissioner of Revenue Services

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Section 12-33 is repealed, effective July 8, 2019.

(1949 Rev., S. 1711; P.A. 78-280, S. 2, 127; P.A. 19-186, S. 34.)

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Notes of Decisions
Cited in 4 cases, 1990–2017 · leading case: Housatonic R.R. v. Comm'r of Revenue Servs., 21 A.3d 759 (Conn. 2011).
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Housatonic R.R. v. Comm'r of Revenue Servs., 21 A.3d 759 (Conn. 2011). · cites it 282× “§ 11501 (b) (2006); (2) General Statutes § 12-597, which permits "[a]ny taxpayer" aggrieved by an order or decision of the commissioner with respect to the imposition of the petroleum tax to appeal to the Superior Court; and (3) General Statutes § 12-33, which permits any…”
Chestnut Point Realty, LLC v. Town of E. Windsor, 153 A.3d 636 (Conn. 2017). · cites it 2× “Penalty Review Committee); General Statutes § 12-30 (review of refusal of Commissioner of Revenue Services [commissioner] to waive penalty for late filing); General Statutes § 12-33 (review of commissioner's actions re towns and companies); General Statutes § 12-120b (d) (3)…”
Circuit-Wise, Inc. v. Comm'r of Revenue Servs., 576 A.2d 1259 (Conn. 1990). · cites it 2× “General Statutes § 12-33 provides in pertinent part: “Any town or company aggrieved by the action of the commissioner [of revenue services] may, within one month from the time of such action, make application in the nature of an appeal therefrom to the superior court of the…”
State v. Menditto, 80 A.3d 923 (Conn. App. Ct. 2013). · cites it 2× “3d 759 (2011) (rejecting interpretation of General Statutes §§ 12-33 and 12-597 on basis of this rule of construction); see also State v.”
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