Connecticut General Statutes

Conn. Gen. Stat. § 12-421 (2026)

Hearing by commissioner

✓ current as of May 2026

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Any taxpayer, having paid any tax as provided by this chapter, aggrieved by the action of the commissioner or his authorized agent in fixing the amount of such tax or in imposing any penalty hereunder, may apply to the commissioner, in writing, within sixty days after the notice of such action is delivered or mailed to him, for a hearing and a correction of the amount of the tax or penalty so fixed, setting forth the reasons why such hearing should be granted and the amount in which such tax should be reduced. 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 him just and lawful and shall furnish a copy of such order to the applicant. The commissioner may, by notice in writing at any time within three years after the date when any return of any taxpayer has been due, order a hearing on his own initiative and require the taxpayer or any other individual whom he believes to be in possession of relevant information concerning the taxpayer to appear before him or his authorized agent with any specified books of account, papers or other documents, for examination under oath.

(1949 Rev., S. 2105; P.A. 91-236, S. 8, 25.)

History: 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.

Cited. 158 C. 236. Statutes granting exemptions from taxation must be strictly construed and the burden of proving that an assessment of a deficiency tax was erroneous is on plaintiff. 168 C. 597. Cited. 174 C. 51; 187 C. 581; 210 C. 401; 217 C. 220.

Cited. 31 CS 134.

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Notes of Decisions

Cited in 10 cases, 1969–2007 · leading case: DaimlerChrysler Corp. v. Law, 937 A.2d 675 (Conn. 2007).

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DaimlerChrysler Corp. v. Law, 937 A.2d 675 (Conn. 2007). · cites it 3× “” General Statutes § 12-421 provides: “Any taxpayer, having paid any tax as provided by this chapter, aggrieved by the action of the commissioner or his authorized agent in fixing the amount of such tax or in imposing any penalty hereunder, may apply to the commissioner, in…”

Kimberly-Clark Corp. v. Dubno, 527 A.2d 679 (Conn. 1987). · cites it 2× “in fixing the amount of such tax,” requested an administrative hearing, pursuant to General Statutes § 12-421. After a hearing, the deputy commissioner of revenue services rendered a decision upholding the assessment.”

SFA Folio Collections, Inc. v. Bannon, 585 A.2d 666 (Conn. 1991). · cites it 2× “Folio filed a petition for reassessment with the commissioner pursuant to General Statutes § 12-421, asserting that it was not “engaged in business” in Connecticut pursuant to § 12-407 (15), and, therefore, could not constitutionally be required to collect or to pay Connecticut…”

H. B. Sanson, Inc. v. Tax Comm'r, 447 A.2d 12 (Conn. 1982). · cites it 2× “General Statutes §§ 12-421, 12-422; see Duval v.”

White Oak Corp. v. Dep't of Revenue Servs., 503 A.2d 582 (Conn. 1986). · cites it 2× “General Statutes § 12-421 (a). Consequently, the plaintiff is not liable for a sales and use tax on those items.”

Fusco-Amatruda Co. v. Tax Comm'r, 362 A.2d 847 (Conn. 1975). · cites it 2× “General Statutes § 12-421; cf. Stone v. Sullivan, 154 Conn.”

Robert Emmet & Son Oil & Supply Co. v. Sullivan, 259 A.2d 636 (Conn. 1969). · cites it 2× “See General Statutes § 12-421. From the disallowance of its claim for a refund, the plaintiff appealed to the Superior Court.”

Waterbury Motor Lease, Inc. v. Tax Comm'r, 381 A.2d 552 (Conn. 1977). “Both of the plaintiffs appealed to the Court of Common Pleas after hearings, pursuant to § 12-421 of the General Statutes, at which the defendant state tax commissioner denied each of their requests for refunds of sales taxes paid under protest.”

Am. Totalisator Sys., Inc. v. Dubno, 555 A.2d 421 (Conn. 1989). “Any taxpayer whose application for refund has been disappproved may apply to the commissioner for a hearing in the manner allowed under section 12-421 of the general statutes for any taxpayer aggrieved by action of the commissioner in fixing the amount of any tax.”

Marsh v. Brown, 325 A.2d 466 (Conn. Super. Ct. 1974). “” Substantially identical provisions relating to the power of the commissioner to make refunds appear in corresponding sections of the corporation business tax (General Statutes § 12-236), the public service company tax (§ 12-268Í), the cigarette tax (§ 12-311), the education,…”

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