Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-389
Appointment of attorneys to represent the Commissioner of Revenue Services
# (a)
The commissioner shall appoint a First Assistant Commissioner of Revenue Services, who shall be an attorney at law, and shall be the attorney in charge of succession and transfer taxes and shall have authority to act as attorney for the commissioner in all matters relating thereto.
# (b)
The Attorney General may delegate to the Commissioner of Revenue Services the authority to appoint an attorney to represent the commissioner in matters relating to certain appeals to the Superior Court from an order, decision or determination or disallowance of the Commissioner of Revenue Services. The Attorney General may enter into a memorandum of understanding with the Commissioner of Revenue Services which shall list the types of appeals which are the subject of such delegation. (1949 Rev., S. 2063; P.A. 77-614, S. 139, 610; P.A. 03-225, S. 19.) History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 03-225 designated existing provisions as Subsec. (a) and added Subsec. (b) re appointment of attorney to represent Commissioner of Revenue Services in certain appeals, effective July 9, 2003. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (40 sections)
- 12-355 · Compounding of tax. Contingent remainders
- 12-356 · Determination of value of contingent interest by Insurance…
- 12-357 · Supervision by commissioner
- 12-358 · Reports by clerks of probate courts. Certified copies of wills…
- 12-359 · Reports of representatives of transferors
- 12-363 · Jointly-owned real property; certificate of tax payment
- 12-364 · Certificate of release of lien. Regulations
- 12-365 · Administration on taxable transfer
- 12-366 · Lien for taxes. Regulations
- 12-367 · Computation and assessment of tax; objections thereto. Refund…
- 12-368 · Waiver of hearing on computation of tax
- 12-369 · Action for quieting title to property
- 12-370 · Forms. Reciprocal exchange of information
- 12-371 · Estates of nonresident decedents; cooperation with other states
- 12-372 · Authority to compromise or arbitrate dispute as to decedent's…
- 12-373 · Agreement of compromise to fix amount of tax
- 12-374 · Determination of domicile by arbitration
- 12-375 · Tax due at death
- 12-376 · Payment. Interest. Extensions
- 12-376a · Waiver of interest on tax on certain transfers
- 12-376b · Optional payment in installments up to ten years when…
- 12-376c · Extension of time for payment when estate consists primarily…
- 12-376d · Tax credit for the value of a work of art accepted by the…
- 12-377 · Temporary payments
- 12-378 · Opinion of no tax due by probate court. Receipts and…
- 12-379 · Computation and payment by fiduciary
- 12-380 · Commissioner may compromise tax
- 12-381 · Enforcement against personal property
- 12-382 · Transfers prohibited prior to commissioner's written consent.…
- 12-383 · Penalty for false return or affidavit
- 12-384 · Liability of representatives of estates and transferees
- 12-385 · Enforcement by sale of property
- 12-386 · Legacy charged on real property
- 12-387 · Abatement
- 12-387a · Out-of-state action to collect succession tax; local tax
- 12-387b · Reciprocity
- 12-387c · “Tax” to include interest and penalties
- 12-388 · Certain refunds to estates subject to additional succession tax
- 12-389 · Appointment of attorneys to represent the Commissioner of…
- 12-390 · Applicability of this chapter. Continuance in force of former…