Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under the provisions of this chapter 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 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 two-thirds of one per cent per month or fraction thereof, 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.
(1971, P.A. 837, S. 17; 1972, P.A. 108, S. 1; P.A. 76-436, S. 326, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 5, 6, 127; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 16, 17; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-26, S. 28, 52; 95-220, S. 4–6; P.A. 99-215, S. 24, 29; P.A. 19-186, S. 22.)
History: 1972 act substituted court of common pleas for superior court, effective September 1, 1972, except that courts with cases pending retain jurisdiction; 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 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. 95-26 lowered interest rate from 9% per annum to 0.66% per month, effective July 1, 1995, and applicable to taxes due and owing on or after July 1, 1995, whether or not those taxes first became due before said date; 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. 171 C. 172; 231 C. 355.
Cited. 31 CS 134; 44 CS 444.
Notes of Decisions
Housatonic R.R. v. Comm'r of Revenue Servs., 21 A.3d 759 (Conn. 2011).
· cites it 4× “evision system, public utility company and public service company taxes); General Statutes § 12-422 (appeals regarding sales and use taxes); General Statutes § 12-448 (appeals regarding alcoholic beverage tax); General Statutes § 12-463 (appeals regarding motor vehicle fuels…”
Chestnut Point Realty, LLC v. Town of E. Windsor, 153 A.3d 636 (Conn. 2017).
· cites it 2× “ral Statutes § 12-448 (review of commissioner's actions re alcoholic beverages tax); General Statutes § 12-463 (review of commissioner's actions re motor vehicle fuels tax); General Statutes § 12-489 (b) (review of commissioner's actions re motor carrier road tax); General…”
Carpenteri-Waddington, Inc. v. Comm'r of Revenue Servs., 650 A.2d 147 (Conn. 1994).
· cites it 4× “4 Following the defendant’s denial of reassess *360 ment and the imposition of liability, the plaintiff appealed to the Superior Court, pursuant to General Statutes § 12-554, 5 claiming that the restaurant was not a “cabaret” under § 12-540 (4) and, therefore, was not subject to…”
Greenwich Hosp. v. Gavin, 829 A.2d 810 (Conn. 2003).
· cites it 3× “” General Statutes § 12-554 provides: “Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of *516 Revenue Services under the provisions of this chapter may, within one month after service upon the taxpayer of notice of such…”
Mandell v. Gavin, 816 A.2d 619 (Conn. 2003).
· cites it 2× “General Statutes § 12-554 provides: “Any taxpayer 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 the taxpayer of notice of such order,…”
Connecticut Performing Arts Found., Inc. v. Brown, 47 B.R. 911 (D. Conn. 1985).
· cites it 4× “The bankruptcy court reviewed the commissioner’s decision to revoke the exemption pursuant to Conn.Gen.Stat. § 12-554. 4 It found that the commissioner was aware of the 1962 IRS ruling when he granted CPAF’s exemption.”
Old Farms Assocs. v. Comm'r of Revenue Servs., 903 A.2d 152 (Conn. 2006).
· cites it 2× “*477 The plaintiffs appealed from the department’s decisions to the Superior Court as to each transaction pursuant to General Statutes § 12-554, claiming that the houses and other improvements were personal property and thus not subject to the conveyance tax, and that the…”
Coyle v. Comm'r, 69 A.3d 310 (Conn. App. Ct. 2013).
· cites it 2× “If she is not satisfied with that order, the plaintiff may pursue an appeal pursuant to § 12-554. 7 Accordingly, the plaintiff failed to exhaust her administrative remedies and, as the court lacked jurisdiction, it properly granted the motion to dismiss.”
Marsh v. Brown, 325 A.2d 466 (Conn. Super. Ct. 1974).
“nds tax is identical in all material respects to the corresponding appeal provisions of the insurance company tax (§ 12-208), the corporation business tax (§ 12-237), the public service company tax (§ 12-2681), the cigarette tax (§ 12-312), the education, welfare and public…”
Nat'l Amusements, Inc. v. Brown, 368 A.2d 1 (Conn. 1976).
“The appeal was taken pursuant to § 12-554 of the General Statutes and was referred by the court to a state referee to hear evidence and determine the validity of the assessment.”
Vigliotti v. Comm'r of Revenue Servs., 692 A.2d 407 (Conn. Super. Ct. 1996).
· cites it 2× “This action is a real estate conveyance tax appeal, pursuant to General Statutes §§ 12-554 and 12-502a, wherein the plaintiff protests the imposition of a conveyance tax by the defendant.”
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