2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211d - Ambulatory Surgical Centers Net Revenue Tax › Section 12-263ddd. - (Note: This section is effective July 1, 2023.) Hearings and appeals.

(a) Any ambulatory surgical center subject to any tax under section 12-263aaa 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, penalty or interest under section 12-263aaa may apply to the commissioner, in writing, not later than sixty days after the notice of such action is delivered or mailed to such ambulatory surgical center, for a hearing and a correction of the amount of such tax, penalty or interest, setting forth the reasons why such hearing should be granted and the amount by which such tax, penalty or interest should be reduced. The commissioner shall promptly consider each such application and may grant or deny the hearing requested. If the hearing request is denied, the ambulatory surgical center shall be notified immediately. If the hearing request is granted, the commissioner shall notify the ambulatory surgical center of the date, time and place for such hearing. After such hearing, the commissioner may make such order as appears just and lawful to the commissioner and shall furnish a copy of such order to the ambulatory surgical center. The commissioner may, by notice in writing, order a hearing on the commissioner's own initiative and require an ambulatory surgical center or any other individual who the commissioner believes to be in possession of relevant information concerning such ambulatory surgical center to appear before the commissioner or the commissioner's authorized agent with any specified books of account, papers or other documents, for examination under oath.
(b) Any ambulatory surgical center subject to the tax under section 12-263aaa that is aggrieved because of any order, decision, determination or disallowance of the commissioner under section 12-263aaa or subsection (a) of this section may, not later than one month after service of notice of such order, decision, 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 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 or charge 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 such ambulatory surgical center. 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 that are denied, costs may be taxed against such ambulatory surgical center at the discretion of the court but no costs shall be taxed against the state.
(June Sp. Sess. P.A. 21-2, S. 466.)
History: June Sp. Sess. P.A. 21-2 effective July 1, 2023, and applicable to calendar quarters commencing on or after July 1, 2023.