Notwithstanding the provisions of chapter 54 to the contrary, any taxpayer aggrieved because of any determination or disallowance by the commissioner under section
12-729,
12-729a or
12-732 may, not later than thirty days after notice of the commissioner's determination or disallowance is mailed to the taxpayer, 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 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 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 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.
(P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; June Sp. Sess. P.A. 91-3, S. 81, 168; P.A. 93-142, S. 4, 7, 8; P.A. 95-26, S. 41, 52; 95-220, S. 4–6; P.A. 99-215, S. 24, 29; P.A. 03-107, S. 5; P.A. 19-186, S. 27.)
History: P.A. 88-230 mandated replacement of “judicial district of Hartford-New Britain” with “judicial district of Hartford”, effective September 1, 1991; P.A. 90-98 changed effective date of P.A. 88-230 from September 1, 1991, to September 1, 1993, and expanded applicability to 1991 public and special acts; June Sp. Sess. P.A. 91-3, S. 81, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991; 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. 03-107 added reference to Sec. 12-729a to include jeopardy assessment appeals under this section, effective June 18, 2003; P.A. 19-186 replaced “within one month” with “not later than thirty days”, effective July 8, 2019.
Equitable relief granted to taxpayer to permit recoupment of tax credit under Sec. 12-700a(d)(2) when wording of statute created a mathematical impossibility that a taxpayer could recoup such credit and to avoid inequitable result of being double taxed on the same income. 98 CA 439.
Cited. 45 CS 368. It is plaintiff's burden to show that he has no income tax liability or was exempt from payment of the tax. 49 CS 38.
Notes of Decisions
Allen v. Comm'r of Revenue Servs., 152 A.3d 488 (Conn. 2016).
· cites it 5× “Pursuant to General Statutes § 12-730, 6 the plaintiffs timely filed an appeal from the defendant's determination in the Superior Court.”
Fadner v. Comm'r of Revenue Servs., 917 A.2d 540 (Conn. 2007).
· cites it 5× “On appeal, 1 the plaintiffs claim that the defendant should have permitted them to use certain net operating losses as a basis for downward modifications on their state income taxes, and that the trial court improperly declined to exercise its equitable powers pursuant to…”
Blasko v. Comm'r of Revenue Servs., 910 A.2d 219 (Conn. App. Ct. 2006).
· cites it 7× “Applying General Statutes § 12-730, the court allowed the plaintiffs to use the 1997 tax credit of $25,471 against their taxes in 1998.”
Dark-Eyes v. Comm'r of Revenue Servs., 887 A.2d 848 (Conn. 2006).
· cites it 4× “*567 The plaintiff then appealed from the department’s decision to the Superior Court pursuant to General Statutes § 12-730. 8 The parties filed cross motions for summary judgment and a stipulation of facts, on which the trial court rendered judgment in favor of the defendant…”
Chestnut Point Realty, LLC v. Town of E. Windsor, 153 A.3d 636 (Conn. 2017).
· cites it 2× “es § 12-554 (review of commissioner's actions re admissions and dues tax); General Statutes § 12-582 (review of commissioner's actions re municipal admissions tax); General Statutes § 12-597 (review of commissioner's actions re sale of petroleum products gross earnings tax);…”
Chase Manhattan Bank v. Gavin, 733 A.2d 782 (Conn. 1999).
· cites it 4× “The plaintiff appealed from the denials to the trial court pursuant to General Statutes § 12-730. 5 In the trial court, the parties stipulated to the facts, submitted uncontroverted affidavits, and filed cross motions for summary judgment.”
Chase Manhattan Bank v. Comm'r of Revenue Servs., 716 A.2d 950 (Conn. Super. Ct. 1997).
· cites it 6× “The plaintiffs are aggrieved by such decision and this appeal is authorized under General Statutes § 12-730. 3 For the reasons to be subsequently set forth, the court finds the issues in favor of the defendant.”
Plasse v. Comm'r of Revenue Servs., 858 A.2d 919 (Conn. Super. Ct. 2003).
· cites it 4× “This is an appeal pursuant to General Statutes § 12-730 * 1 in which the plaintiff, Bruce P.”
Costas v. Comm'r of Revenue Servs., 213 Conn. App. 719 (Conn. App. Ct. 2022).
· cites it 4× “10 In accordance with General Statutes § 12-730,11 the plaintiffs appealed to the trial court from the determina- tion of the commissioner partially disallowing their claims for refunds.”
Gavigan v. Comm'r of Revenue Servs., 871 A.2d 1101 (Conn. App. Ct. 2005).
· cites it 4× “*114 In his appeal to the trial court pursuant to General Statutes § 12-730, 4 the plaintiff renewed his claim that, because he had filed identical state and federal income tax returns in the relevant tax years, he was not obligated to pay additional state income taxes unless…”
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