Written protest

# (a)

Filing of; time periods for.

# (1)

Any person against whom an assessment or a reassessment is made under section 12-414a, 12415, 12-416 or 12-424 or any person directly interested may file a written protest not later than sixty days after service upon such person of notice thereof. If a written protest is not filed within the sixty-day period, the assessment or reassessment becomes final at the expiration of the period.

# (2)

Any person against whom an assessment or reassessment is made under section 12-417 or any person directly interested may file a written protest not later than ten days after service of notice upon such person. If a written protest is not filed within such ten-day period, the assessment or reassessment becomes final at the expiration of the period.

# (b)

Reconsideration and oral hearing. If a written protest is filed within the sixty-day period, in the case of an assessment or reassessment made under section 12-414a, 12-415, 12-416 or 12-424, or within the ten-day period, in the case of an assessment or reassessment made under section 12-417, the commissioner shall reconsider the assessment or reassessment and, if the person has so requested in the petition, shall, in the commissioner's discretion, grant the person an oral hearing and shall give such person ten days' notice of the time and place of the hearing. The commissioner may continue the hearing from time to time, as may be necessary, and may assign the conduct of such hearing to a representative of the commissioner.

# (c)

Decrease or increase of assessment or reassessment. The commissioner may decrease or increase the amount of the assessment or reassessment before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner at or before the hearing.

# (d)

Finality date of order or decision. The order or decision of the commissioner upon a protest becomes final one month after service upon the person filing the protest of notice thereof unless within such period such person seeks judicial review of the commissioner's order or decision pursuant to section 12-422.

# (e)

Due date of assessments or reassessments. All assessments or reassessments made by the commissioner under section 12-414a, 12-415, 12-416 or 12-424 are due and payable at the time they become final.

# (f)

Service of notice. Any notice required by this section shall be served personally or by mail in the manner prescribed for service of notice of a deficiency assessment. (1949 Rev., S. 2102; P.A. 81-64, S. 10, 23; P.A. 88-314, S. 27, 54; P.A. 91-236, S. 7, 25; P.A. 99-121, S. 14, 28; P.A. 00-174, S. 15, 83; P.A. 22-117, S. 24; P.A. 24-151, S. 101.) History: P.A. 81-64 amended Subsec. (5) to include a minimum penalty of $50; P.A. 88-314 deleted the description of applicable penalties in Subsec. (5) because these penalty provisions are provided for in Secs. 12-415 and 12-416 respectively, effective July 1, 1988, and applicable to any tax which first becomes due and payable on or after said date, to any return or report due on or after said date, or in the case of any ongoing obligation imposed in accordance with said act, to the tax period next beginning on or after said date; P.A. 91-236 provided for 60, rather than 30, days to request a reassessment, effective July 1, 1991, and applicable to taxes due on or after that date; P.A. 99-121 made technical changes and added provisions re deadline for filing a petition for reassessment where jeopardy assessment has been made, effective June 3, 1999; P.A. 00-174 added references to Secs. 12-414a and 12-424, allowing successors and officers to petition for reassessment, effective July 1, 2000, and applicable to assessments made on or after that date; P.A. 22-117 redesignated existing Subdivs. (1) to (6) as Subsecs. (a) to (f), amended redesignated Subsecs. (a) and (b) by adding references to reassessment and replacing references to petition for reassessment with references to written protest, amended redesignated Subsec.

(c) by adding “or reassessment”, amended designated Subsec.

(d) by replacing “petition for reassessment” with “protest” and references to petitioner with references to person filing protest, and amended redesignated Subsec.

(e) by adding “or reassessments”, effective May 27, 2022; P.A. 24-151 amended Subsec. (a)(1) by replacing “petition for reassessment” with “written protest”. Cited. 187 C. 581; 198 C. 413; 206 C. 253; 210 C. 401; Id., 413; 221 C. 166; 231 C. 315; 238 C. 761. Cited. 12 CA 417; 35 CA 72. Cited. 39 CS 234; 44 CS 133. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)