(a) The commissioner shall appoint a First Assistant Commissioner of Revenue Services, who shall be an attorney at law, and shall be the attorney in charge of succession and transfer taxes and shall have authority to act as attorney for the commissioner in all matters relating thereto.
(b) The Attorney General may delegate to the Commissioner of Revenue Services the authority to appoint an attorney to represent the commissioner in matters relating to certain appeals to the Superior Court from an order, decision or determination or disallowance of the Commissioner of Revenue Services. The Attorney General may enter into a memorandum of understanding with the Commissioner of Revenue Services which shall list the types of appeals which are the subject of such delegation.
(1949 Rev., S. 2063; P.A. 77-614, S. 139, 610; P.A. 03-225, S. 19.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 03-225 designated existing provisions as Subsec. (a) and added Subsec. (b) re appointment of attorney to represent Commissioner of Revenue Services in certain appeals, effective July 9, 2003.
Notes of Decisions
Clark v. Employees' Review Bd., 344 A.3d 545 (Conn. App. Ct. 2025).
· cites it 14× “7 See General Statutes § 12-389 (a) (‘‘[t]he commissioner shall appoint a First Assistant Commissioner of Revenue Services, who shall be an attorney at law, and shall be the attorney in charge of succession and transfer taxes and shall have authority to act as attorney for the…”
Clark v. Boughton, No. 3:21-cv-01372, 2022 WL 4778582 (D. Conn. Oct. 3, 2022).
· cites it 7× “” Conn. Gen. Stat. § 12-389 (a). Until 2005, the State of Connecticut imposed two kinds of taxes on the value of bequeathed property: a succession tax, as defined in Chapter 216 of Title 12 of the Connecticut General Statutes, and an estate tax.”
Clark v. Boughton, No. 3:21-cv-01372 (D. Conn. Feb. 12, 2025).
· cites it 2× “Conn. Gen. Stat. § 12-389 (a); DRS Grievance Response, Doc.”
Conn. Gen. Stat. § 12-389(b): 1 case
Clark v. Boughton, No. 3:21-cv-01372, 2022 WL 4778582 (D. Conn. Oct. 3, 2022).
“” Conn. Gen. Stat. § 12-389 (a). Until 2005, the State of Connecticut imposed two kinds of taxes on the value of bequeathed property: a succession tax, as defined in Chapter 216 of Title 12 of the Connecticut General Statutes, and an estate tax.”
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