PS 91(3)

Procedures Followed in Allowing or Disallowing Claims for Refund of Sales and Use Taxes That Purportedly Have Been Overpaid

This Policy Statement has been superseded by PS 98(5)

Conn. Gen. Stat. §12-425(2) establishes a limitation period within which persons who have paid sales or use taxes are permitted to file a claim for refund if such taxes purportedly have been overpaid. Conn. Gen. Stat. §12-425(5) expressly provides that persons failing to file a claim within the limitation period waive any demand against the State on account of overpayment. The purpose of this Policy Statement is to describe the procedures followed by the Department in allowing or disallowing claims filed within the limitation period.

If a claim is made with respect to an assessment under Conn. Gen. Stat. §12-415 or 12-416, the limitation period expires six months after the assessment became final.

Under Conn. Gen. Stat. §12-418(l), if a person did not file a petition for reassessment within thirty days after service on such person of the notice of assessment, the assessment becomes final thirty days after the notice is served.

Under Conn. Gen. Stat. §12-418(4), if a person did file a petition for reassessment within thirty days after service on such person of the notice of assessment, the assessment becomes final thirty days after the order or decision of the Department upon the petition for reassessment is served.

Claims for refund with respect to an assessment made by the Department under Conn. Gen. Stat. §12-415 or 12-416 should be mailed to the attention of the Appellate Division which is responsible for the allowance or disallowance of such claims. The decision of the Appellate Division to allow or disallow such claims will be final, and there will be no further Departmental review at any level of the disallowance of such claims. Persons aggrieved by the disallowance of such claims may, in accordance with Conn. Gen. Stat. §12-422, take an appeal to the superior court for the judicial district of Hartford-New Britain, within one month after service upon such persons of notice of such disallowance.

If a claim is not made with respect to an assessment under Conn. Gen. Stat. §12-415 or 12-416, the limitation period expires three years from the last day of the month succeeding the period for which the purported overpayment was made. Such claims should be mailed to the attention of the Audit Division, Sales and Use Taxes Unit which is responsible for the allowance or disallowance of such claims. The decision of the Audit Division to allow or disallow such claims will be final, and there will be no further Departmental review at any level of the disallowance of such claims. Persons aggrieved by the disallowance of such claims may, in accordance with Conn. Gen. Stat. §12-422, take an appeal to the superior court for the judicial district of Hartford-New Britain, within one month after service upon such persons of notice of such disallowance. 

ISSUED: 4-91