Connecticut General Statutes Title 12. Taxation § 12-311. Hearings by commissioner

Any person aggrieved by any action under this chapter of the commissioner or the commissioner's authorized agent, for which hearing is not elsewhere provided, may apply to the commissioner for a hearing, in writing, not later than sixty days after the notice of such action is delivered or mailed to such person, setting forth the reasons why such hearing should be granted and the manner of relief sought. The commissioner shall promptly consider each such application and may grant or deny the hearing requested. If the hearing is denied, the applicant shall be notified thereof forthwith; if it is granted, the commissioner shall notify the applicant of the time and place fixed for such hearing. After such hearing, the commissioner may make such order in the premises as appears to the commissioner just and lawful and shall furnish a copy of such order to the applicant. The commissioner may, by notice in writing, at any time, order a hearing on the commissioner's own initiative and require the taxpayer or any other individual whom the commissioner believes to be in possession of information concerning any manufacture, importation or sale of cigarettes that have escaped taxation to appear before the commissioner or the commissioner's authorized agent with any specific books of account, papers or other documents, for examination relative thereto.