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CT SB01213
Bill
Status
Introduced
3/22/2011
Primary Sponsor
Finance, Revenue and Bonding Committee
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AI Summary
- Establishes that taxpayers must prove questions of fact in tax appeals by a preponderance of the evidence, except where otherwise specified by statute
- Applies to appeals from the Commissioner of Revenue Services, court of probate decrees, the Secretary of the Office of Policy and Management, and the Penalty Review Committee
- Effective July 1, 2011, and applies to any tax appeal filed on or after that date
- Requires the Chief Court Administrator to appoint two Superior Court judges to hear tax appeals for at least eighteen months
- Requires the Chief Court Administrator to adopt necessary policies and procedures to implement the act's provisions
Legislative Description
An Act Concerning The Burden Of Proof In Tax Appeals.
Last Action
Referred by Senate to Committee on Judiciary
4/25/2011
Committee Referrals
Judiciary4/25/2011
Finance, Revenue and Bonding3/22/2011
Full Bill Text
No bill text available