Sec. 12-448. Appeals from decisions of commissioner. Any taxpayer aggrieved
because of any decision, order, determination or disallowance of the Commissioner of
Revenue Services under the provisions of this chapter may, within one month after
service upon such taxpayer of notice of such decision, order, determination or disallowance, take an appeal therefrom to the superior court for the judicial district of New
Britain, which appeal 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 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 the court. 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 are denied, costs may be taxed against the appellant
at the discretion of the court, but no costs shall be taxed against the state.
(1949 Rev., S. 4338; 1971, P.A. 870, S. 27; P.A. 76-436, S. 318, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 5, 127;
P.A. 84-492, S. 5, 8; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 12, 17; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-26,
S. 20, 52; 95-220, S. 4-6; P.A. 99-215, S. 24, 29.)
History: 1971 act substituted court of common pleas for superior court, effective September 1, 1971, except that courts
with cases pending retain jurisdiction unless matters pending are transferable; 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. 84-492 provided that appeals should be taken within one month of notice of the decision, order, determination
or disallowance; 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
six to nine per cent 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 nine per cent per annum to two-thirds of one per cent 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.
See note to Sec. 12-433.
Cited. 31 CS 134.
Sec. 12-449. Regulations and rulings. The commissioner may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of
this chapter, which regulations or rulings, when reasonably designed to carry out the
intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. The commissioner shall, at least annually, and more often in his discretion, publish
for distribution all regulations prescribed hereunder and such rulings as appear to him
to be of general interest.
(1949 Rev., S. 4340; P.A. 90-271, S. 10, 24.)
History: P.A. 90-271 made a technical change.
See chapter 54 re uniform administrative procedure.
See note to Sec. 12-433.
Sec. 12-450. Cooperation with Department of Consumer Protection. Suspension of permit. The Department of Consumer Protection shall, upon request of the
Commissioner of Revenue Services, after a hearing by said commissioner, suspend the
permit of any permittee licensed under chapter 545 who has failed to file any return
required or to pay any tax prescribed or to perform any other act or duty imposed under
any provisions of the general statutes relating to taxation until written notice from the
Commissioner of Revenue Services has been received authorizing reinstatement of the
permit. Notice of such compliance by the permittee shall be promptly forwarded to the
department. The Department of Consumer Protection shall furnish to the commissioner
such information in its possession relative to any person or company engaged in the
beverage business as the commissioner requests.
(1949 Rev., S. 4341; P.A. 77-614, S. 139, 165, 610; P.A. 80-482, S. 4, 24, 170, 191, 345, 348; P.A. 84-492, S. 6, 8;
P.A. 95-195, S. 9, 83; June 30 Sp. Sess. P.A. 03-6, S. 146(d); P.A. 04-169, S. 17; 04-189, S. 1.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner and division of liquor control
within the department of business regulation for liquor control commission, effective January 1, 1979; P.A. 80-482 made
division an independent department following abolition of department of business regulation, overriding provision of same
act which would have placed the division within the public safety department; P.A. 84-492 provided that notice from the
commissioner shall be made after a hearing; P.A. 95-195 substituted Department of Consumer Protection for Department
of Liquor Control, effective July 1, 1995; June 30 Sp. Sess. P.A. 03-6 and P.A. 04-169 replaced Department of Consumer
Protection with Department of Agriculture and Consumer Protection, effective July 1, 2004; P.A. 04-189 repealed Sec.
146 of June 30 Sp. Sess. P.A. 03-6, thereby reversing the merger of the Departments of Agriculture and Consumer Protection,
effective June 1, 2004.
See note to Sec. 12-433.
Sec. 12-451. Additional reciprocal tax. "State", when used in this section, shall
include the District of Columbia, any other state of the United States and any foreign
country. If any other state imposes taxes on alcoholic beverages manufactured in Connecticut and brought into such other state in excess of the taxes imposed on alcoholic
beverages manufactured in such other state, the Connecticut Commissioner of Revenue
Services shall, in addition to the tax on alcoholic beverages provided by this chapter,
impose an additional tax on alcoholic beverages manufactured in such other state and
brought into this state, which shall represent the excess of taxes imposed on Connecticut
alcoholic beverages brought into such other state over the taxes imposed by such other
state on alcoholic beverages manufactured in such other state. The Commissioner of
Revenue Services shall issue regulations relative to the levy of such additional tax, shall
send a copy of such regulations to each licensed distributor, shall file a copy thereof
with the State Treasurer and a copy with the State Comptroller, and shall further cause
to be published in a newspaper having general circulation in such other state a notice
relative to such additional tax.
(1949 Rev., S. 4342; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
See note to Sec. 12-433.
Sec. 12-452. Penalties for wilful violations concerning payment of tax or filing
returns or other documents. Claim for refund. (a) Any person required under this
chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of section 12-449 to make a return, keep any records or supply
any information, who wilfully fails to pay such tax, make such return, keep such records,
or supply such information, at the time required by law or regulations, shall, in addition
to any other penalty provided by law, be fined not more than one thousand dollars or
imprisoned not more than one year or both. Notwithstanding the provisions of section
54-193, no person shall be prosecuted for a violation of the provisions of this subsection
committed on or after July 1, 1997, except within three years next after such violation
has been committed. As used in this section, person includes any officer or employee
of a corporation or a member or employee of a partnership under a duty to pay such tax,
to make such return, keep such records or supply such information.
(b) Any person who wilfully delivers or discloses to the commissioner or his authorized agent any list, return, account, statement, or other document, known by him to be
fraudulent or false in any material matter, shall, in addition to any other penalty provided
by law, be fined not more than five thousand dollars or imprisoned not more than five
years nor less than one year or both. No person shall be charged with an offense under
both subsections (a) and (b) of this section in relation to the same tax period but such
person may be charged and prosecuted for both such offenses upon the same information.
(c) (1) Any person believing that he has overpaid any tax due under the provisions
of this chapter may file, in writing, a claim for refund with the commissioner within
three years from the due date for which such overpayment was made, stating the specific
grounds upon which the claim is founded. Failure to file a claim within the time prescribed in this subsection constitutes a waiver of any demand against the state on account
of such overpayment. Not later than ninety days following receipt of such claim for
refund, the commissioner shall determine whether such claim is valid and, if so determined the commissioner shall notify the State Comptroller of the amount of such refund
and the State Comptroller shall draw an order on the State Treasurer in the amount
thereof for payment to the claimant. If the commissioner determines that such claim is
not valid, either in whole or in part, he shall mail notice of the proposed disallowance
in whole or in part of the claim to the claimant, which notice shall set forth briefly the
commissioner's findings of fact and the basis of disallowance in each case decided in
whole or in part adversely to the claimant. Sixty days after the date on which it is mailed,
a notice of proposed disallowance shall constitute a final disallowance except only for
such amounts as to which the claimant has filed, as provided in subdivision (2) of this
subsection, a written protest with the commissioner.
(2) On or before the sixtieth day after the mailing of the proposed disallowance,
the claimant may file with the commissioner a written protest against the proposed
disallowance in which the claimant sets forth the grounds on which the protest is based.
If the protest is filed, the commissioner shall reconsider the proposed disallowance
and, if the claimant has so requested, may grant or deny the claimant or the claimant's
authorized representatives an oral hearing.
(3) The commissioner shall mail notice of his determination to the claimant, which
notice shall set forth briefly the commissioner's findings of fact and the basis of decision
in each case decided in whole or in part adversely to the claimant.
(4) The action of the commissioner on the claimant's protest shall be final upon the
expiration of one month from the date on which he mails notice of his action to the
claimant unless within such period the claimant seeks judicial review of the commissioner's determination pursuant to section 12-448.
(1949 Rev., S. 4343; 1971, P.A. 871, S. 82; P.A. 88-314, S. 32, 54; P.A. 97-203, S. 7, 20; 97-243, S. 57, 67.)
History: 1971 act substituted false statement penalty for perjury punishment; P.A. 88-314 deleted the entire section
concerning violations of the provisions of this chapter with intent to defraud the state or evade the tax, substituting in lieu
thereof a restatement of such violations and penalties in which a penalty is provided for (1) wilful failure to pay such tax
or make a return or (2) wilful delivery of a return or other document known to be false, 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. 97-203 amended Subsec. (a) to extend to three years the time within which persons wilfully failing to file tax
returns or pay taxes may be criminally prosecuted; effective July 1, 1997; P.A. 97-243 added new Subsec. (c) to provide
for an administrative hearing with the department before taking an appeal to the Superior Court, establish the time for
filing a claim and provide that failure to file within the time prescribed constitutes a waiver of any demand against the
state on account of overpayment, effective July 1, 1997, and applicable to claims for refund filed on or after said date.
See note to Sec. 12-433.
Sec. 12-453. Exceptions. The provisions of this chapter shall not apply to ethyl
alcohol intended for use or used for the following purposes: For scientific, chemical,
mechanical and industrial uses, for use in hospitals and public institutions, for medicinal
purposes, in the manufacture of patented, proprietary, medicinal, pharmaceutical, antiseptic, toilet, scientific, chemical, mechanical and industrial preparations or products,
which preparations or products are not sold as a beverage for human consumption.
The provisions of this chapter shall not apply to wine and distilled liquors used in the
manufacture of patented, proprietary or pharmaceutical preparations or products, or
in the manufacture of fruit preserves. The Commissioner of Revenue Services shall
formulate regulations effecting the proper administration of this section. The Department of Consumer Protection may approve the purchase of alcohol or wine from persons
located outside of this state to be used for the purposes specified in this section, even
though such alcohol or wine may have been shipped directly to the purchaser. The
Department of Consumer Protection shall notify the Commissioner of Revenue Services
of the approval of any such shipments. Any such alcohol shall not be subject to the
provisions of section 12-436.
(1949 Rev., S. 4344; 1949, S. 2185d; P.A. 77-614, S. 139, 165, 610; P.A. 80-482, S. 4, 25, 170, 191, 345, 348; P.A.
95-195, S. 10, 83; June 30 Sp. Sess. P.A. 03-6, S. 146(d); P.A. 04-169, S. 17; 04-189, S. 1.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner and division of liquor control
within the department of business regulation for liquor control commission, effective January 1, 1979; P.A. 80-482 made
division an independent department following abolition of department of business regulation, overriding provision of same
act which would have placed the division within the public safety department; P.A. 95-195 substituted Department of
Consumer Protection for Department of Liquor Control, effective July 1, 1995; June 30 Sp. Sess. P.A. 03-6 and P.A. 04-169 replaced Department of Consumer Protection with Department of Agriculture and Consumer Protection, effective
July 1, 2004; P.A. 04-189 repealed Sec. 146 of June 30 Sp. Sess. P.A. 03-6, thereby reversing the merger of the Departments
of Agriculture and Consumer Protection, effective June 1, 2004.
See note to Sec. 12-433.
Sec. 12-454. Seizure and sale for nonpayment of taxes. (a) Any alcoholic beverages not exempted from the payment of taxes under the provisions of this chapter and
upon which taxes have not been paid as required by the provisions of this chapter are
declared to be contraband and may be seized by the Commissioner of Revenue Services,
his agents or employees, or by any peace officer of this state when directed by the
Commissioner of Revenue Services to do so. Subject to the provisions of this section,
all goods so seized shall, in the discretion of said commissioner, be sold at public auction
to the highest qualified bidder for cash, who shall pay the state taxes due thereon. The
Commissioner of Revenue Services shall pay to the State Treasurer the proceeds of any
such sale.
(b) Any person claiming an interest in such alcoholic beverages so seized may make
a written application to the Commissioner of Revenue Services for a hearing within one
week after the date of such seizure, stating his interest in such beverages and his reasons
why they should not be forfeited under the provisions of this section. Upon receipt of such
application the Commissioner of Revenue Services shall thereupon, with reasonable
promptitude, assign a date for such hearing and give notice as to the time thereof to
any person or persons making such application. At such hearing the Commissioner of
Revenue Services shall determine whether such alcoholic beverages should be forfeited,
and notice of such ruling shall be forwarded to each applicant claiming to have an interest
in such beverages.
(c) Any person aggrieved by any such ruling may appeal therefrom to the superior
court for the judicial district of New Britain within fourteen days thereafter, and no sale
of any alcoholic beverages seized in accordance with the provisions of subsection (a)
of this section shall be made until the time provided for such appeal has expired, or
unless no application has been made for a hearing within the seven-day period following
the date of seizure.
(d) No public auction shall be held as provided in subsection (a) of this section until
such auction has been advertised in a newspaper published or having a circulation in
the town in which such seizure occurred at least five days before the date of such auction.
(e) Any alcoholic liquor sold under the provisions of this section shall be sold only
to a member of the public who purchases such liquor for his own consumption or to a
permittee authorized by law to retail the kind of liquor so sold.
(f) The seizure and sale of any alcoholic beverages under the provisions of this
section shall not relieve any person from a fine or penalty for a violation of any of the
provisions of this chapter or of chapter 545.
(1949 Rev., S. 4345-4350; 1971, P.A. 870, S. 28; P.A. 76-436, S. 319, 681; P.A. 77-135; 77-614, S. 139, 610; P.A.
78-280, S. 5, 127; P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-220, S. 4-6; P.A. 99-215, S.
24, 29.)
History: 1971 act substituted court of common pleas for superior court, effective September 1, 1971, except that courts
with cases pending retain jurisdiction unless pending matters deemed transferable; P.A. 76-436 substituted superior court
for court of common pleas, effective July 1, 1978; P.A. 77-135 amended Subsec. (e) to include sales to members of the
public for their own consumption; 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. 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. 95-220 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" in Subsec. (c), effective June 29, 1999.