Conn. Gen. Stat. § 12-422
Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under section 12-418, 12-421 or 12-425 may, not later than thirty days after service upon the taxpayer 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 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 it. 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.
Conn. Gen. Stat. § 12-422
(1949 Rev., S. 2106; 1955, S. 1173d; 1971, P.A. 870, S. 35; P.A. 76-436, S. 317, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 5, 127; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 11, 17; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-26, S. 18, 52; 95-220, S. 4 -6; P.A. 99-215, S. 24, 29.)
Cited. 145 Conn. 161; 158 Conn. 236; 168 Conn. 597; 170 Conn. 556; 183 Conn. 566; 187 Conn. 581; 198 Conn. 413; Id., 624; 204 Conn. 137; 205 Conn. 761; 206 Conn. 337; 210 Conn. 401; Id., 413; 211 Conn. 246; 212 Conn. 454; 213 Conn. 365; 214 Conn. 292; 217 Conn. 220; 220 Conn. 749; 221 Conn. 166; Id., 751; 222 Conn. 49; 231 Conn. 315; Id., 378; 235 Conn. 393; Id., 737; 236 Conn. 613; Id., 701; 238 Conn. 571; Id., 761; 242 Conn. 599. Cited. 2 Conn.App. 165; judgment reversed, see 198 Conn. 413; 6 Conn.App. 261; 12 Conn.App. 417; 24 Conn.App. 72; 35 Conn.App. 72; 43 Conn.App. 744. Cited. 30 Conn.Supp. 309; 31 Conn.Supp. 134. Equitable relief granted to taxpayer who innocently failed to file sales tax returns over 21-year period, recovery of sales tax limited to 3 years plus interest and penalty. Id., 373. Cited. 39 Conn.Supp. 234; Id., 247. Failure to serve an appeal from a decision of commissioner in manner prescribed by section deprives court of subject matter jurisdiction. 43 CS 10. Cited. 44 CS 1; Id., 297; Id., 472.