Notwithstanding the provisions of chapter 54 to the contrary, any person aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under the provisions of this chapter may, within one month after service upon such person 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 nine per cent per annum, to the aggrieved taxpayer. If the appeal has been taken without probable cause, the court may charge 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.
(June, 1969, P.A. 1, S. 43; June, 1971, P.A. 8, S. 20; P.A. 74-47, S. 1–3; P.A. 77-614, S. 139, 610; P.A. 80-353; 80-483, S. 159, 186; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 15, 17; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4–6; P.A. 99-215, S. 24, 29.)
History: 1971 act substituted “person” for “taxpayer”; P.A. 74-47 added phrase “Notwithstanding the provisions of chapter 54 to the contrary” and added Subsec. (b) re dismissal of suits pending in court of common pleas and assumption of cases by superior court; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 80-353 substituted judicial district of Hartford-New Britain for Hartford county and deleted Subsec. (b); P.A. 80-483 made technical changes; 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 7% to 9% per annum; P.A. 90-98 changed the 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; 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.
Cited. 170 C. 567; 188 C. 206; 199 C. 133.
Cited. 31 CS 134.
Notes of Decisions
Chatterjee v. Comm'r of Revenue Servs., 894 A.2d 919 (Conn. 2006).
· cites it 10× “The plaintiffs appealed from the defendant’s decision to the trial court pursuant to General Statutes § 12-522. 9 Although the trial court found that the plaintiffs had filed their claims for a refund after the expiration of the statute of limitations, it nevertheless concluded…”
Chestnut Point Realty, LLC v. Town of E. Windsor, 153 A.3d 636 (Conn. 2017).
· cites it 2× “actions re estate tax); General Statutes § 12-422 (review of commissioner's actions re sales and use taxes); General Statutes § 12-448 (review of commissioner's actions re alcoholic beverages tax); General Statutes § 12-463 (review of commissioner's actions re motor vehicle…”
Yaeger v. Dubno, 449 A.2d 144 (Conn. 1982).
· cites it 2× “The plaintiffs’ appeal to the trial court from that denial pursuant to General Statutes § 12-522 was dismissed. In their appeal from the trial court judgment the plaintiffs claim that the court erred *210 in ruling that the incorporation of the federal definition of taxable…”
Marsh v. Brown, 325 A.2d 466 (Conn. Super. Ct. 1974).
· cites it 12× “The grounds relied upon are (1) that the plaintiffs are not “aggrieved” persons entitled to appeal under General Statutes § 12-522, because the refusal of the defendant to pay the interest claimed was in accordance with the provisions of the statutes involved, which make no…”
Harper v. Tax Comm'r, 506 A.2d 93 (Conn. 1986).
· cites it 2× “The plaintiffs then appealed to the Superior Court pursuant to General Statutes § 12-522. The trial court agreed with the commissioner.”
Kellems v. Brown, 313 A.2d 53 (Conn. 1972).
“Section 12-522 provides for an appeal to the Superior Court by any person aggrieved because of any order, decision, determination or disallowance of the tax commissioner.”
Wiegand v. Heffernan, 368 A.2d 103 (Conn. 1976).
“The plaintiffs have appealed to the Superior Court, pursuant to § 12-522 of the General Statutes, from decisions by the defendant tax commissioner disallowing their claims for refunds of capital gains and dividends taxes paid in accordance with chapter 224 of the General…”
Chatterjee v. Comm'r of Revenue Servs., 827 A.2d 801 (Conn. Super. Ct. 2003).
· cites it 2× “Although the plaintiffs argue that the present action is an appeal pursuant to General Statutes § 12-522, which allows a party to appeal from a decision of the commissioner of revenue services to the Superior Court as a trial de novo; Kimberly-Clark Corp.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.