Connecticut General Statutes Title 12. Taxation § 12-418. Written protest

(b)Reconsideration and oral hearing. If a written protest is filed within the sixty-day period, in the case of an assessment or reassessment made under section 12-414a, 12-415, 12-416 or 12-424, or within the ten-day period, in the case of an assessment or reassessment made under section 12-417, the commissioner shall reconsider the assessment or reassessment and, if the person has so requested in the petition, shall, in the commissioner's discretion, grant the person an oral hearing and shall give such person ten days' notice of the time and place of the hearing. The commissioner may continue the hearing from time to time, as may be necessary, and may assign the conduct of such hearing to a representative of the commissioner.

(c)Decrease or increase of assessment or reassessment. The commissioner may decrease or increase the amount of the assessment or reassessment before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the commissioner at or before the hearing.

(d)Finality date of order or decision. The order or decision of the commissioner upon a protest becomes final one month after service upon the person filing the protest of notice thereof unless within such period such person seeks judicial review of the commissioner's order or decision pursuant to section 12-422.

(e)Due date of assessments or reassessments. All assessments or reassessments made by the commissioner under section 12-414a, 12-415, 12-416 or 12-424 are due and payable at the time they become final.

(f)Service of notice. Any notice required by this section shall be served personally or by mail in the manner prescribed for service of notice of a deficiency assessment.