Overpayments and refunds.
(a) 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
of Revenue Services 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
section 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 a written protest
with the commissioner as provided in subsection (b) of this section.
(b) 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.
(c) 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.
(d) 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 12-330m.
(P.A. 98-262, S. 4, 22.)
History: P.A. 98-262 effective June 8, 1998.