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61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-263t Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services.
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Sec. 12-263t. Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services. (a)(1) The commissioner may examine the records of any taxpayer subject to a tax or fee imposed under section 12-263q or 12-2…
Conn. Gen. Stat. § 12-263u Claims for refunds.
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Sec. 12-263u. Claims for refunds. (a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r, believing that it has overpaid any tax or fee due under said sections, may file a claim for refund, in writing, with the commissioner not later than three years after th…
Conn. Gen. Stat. § 12-263v Hearings and appeals.
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Sec. 12-263v. Hearings and appeals. (a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r that is aggrieved by the action of the commissioner, the Commissioner of Social Services or an authorized agent of said commissioners in fixing the amount of any tax, p…
Conn. Gen. Stat. § 12-263w Powers related to inquiry, investigation or hearing.
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Sec. 12-263w. Powers related to inquiry, investigation or hearing. The commissioner and any agent of the commissioner duly authorized to conduct any inquiry, investigation or hearing pursuant to sections 12-263s to 12-263x, inclusive, shall have power to administer oaths and take…
