The Office of Attorney General William Tong
1994 Formal Opinions
Page 3 of 3
This is in response to your letter dated January 31, 1994, in which you request a formal opinion of the Attorney General concerning an issue relating to the jurisdiction of the tax review committee (hereinafter "the committee") under Conn. Gen. Stat. § 12-3a. Please advise me whether the tax review committee has statutory authority to consider and to waive any penalty in excess of one hundred dollars that the Commissioner of Revenue Services has determined not to waive.