Connecticut General Statutes Annotated 
Title 12. Taxation (Refs & Annos)
Chapter 201. State and Local Revenue Services. Department of Revenue Services (Refs & Annos)
C.G.S.A. § 12-3a
§ 12-3a. Penalty Review Committee. Waiver of penalties; appeals
Effective: July 1, 2013
Currentness

(a) There is created a Penalty Review Committee which shall consist of the State Comptroller or an employee of the office of the State Comptroller designated by said Comptroller, the Secretary of the Office of Policy and Management or an employee of the Office of Policy and Management designated by said secretary and the Commissioner of Revenue Services or an employee of the Department of Revenue Services designated by said commissioner. Said committee shall meet monthly or as often as necessary to approve any waiver of penalty in excess of one thousand dollars which the Commissioner of Revenue Services is authorized to waive in accordance with this title, or which the Commissioner of Consumer Protection is authorized to waive in accordance with chapter 226.1 A majority vote of the committee shall be required for approval of such waiver.

(b) An itemized statement of all waivers approved under this section shall be available to the public for inspection by any person.

(c) The Penalty Review Committee created pursuant to subsection (a) of this section shall adopt regulations in accordance with chapter 542 establishing guidelines for the waiver of any penalty in excess of one thousand dollars.

(d) Any person aggrieved by the action of the Penalty Review Committee may, within one month after notice of such action is delivered or mailed to such person, appeal therefrom to the superior court for the judicial district of New Britain, which shall be accompanied by a citation to the members of said committee 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 it. Said court may grant such relief as may be equitable. If the appeal is without probable cause, the court may tax double or triple costs, as the case demands; and, upon all such appeals which may be denied, costs may be taxed against the appellant at the discretion of the court, but no costs shall be taxed against the state.

Credits

(1974, P.A. 74-175, § 1, eff. May 14, 1974; 1977, P.A. 77-603, § 10, eff. July 1, 1977; 1977, P.A. 77-614, § 19, eff. Oct. 1, 1977; 1977, P.A. 77-614, § 139, eff. Jan. 1, 1979; 1982, P.A. 82-163, § 5, eff. July 1, 1982; 1987, P.A. 87-84, § 3, eff. July 1, 1987; 1988, P.A. 88-230, § 1; 1990, P.A. 90-98, § 1; 1993, P.A. 93-142, § 4, eff. June 14, 1993; 1994, P.A. 94-2; 1995, P.A. 95-132, § 1, eff. June 7, 1995; 1995, P.A. 95-220, § 4, eff. July 1, 1995; 1996, P.A. 96-221, § 16, eff. July 1, 1996; 1997, P.A. 97-243, § 2, eff. July 1, 1997; 1999, P.A. 99-215, § 24, eff. June 29, 1999; 2000, P.A. 00-196, § 48; 2011, P.A. 11-51, § 182, eff. July 1, 2011; 2013, P.A. 13-150, § 1, eff. July 1, 2013.)

Notes of Decisions (1)

Footnotes
	
1
	
C.G.S.A. § 12-557b et seq.
	
2
	
C.G.S.A. § 4-166 et seq.

C. G. S. A. § 12-3a, CT ST § 12-3a
The statutes and Constitution are current with enactments of the 2016 Regular and May Special Session effective on or before July 1, 2016.
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