Connecticut: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Connecticut
In Connecticut, the Department of Revenue Services will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Connecticut Department of Revenue Services, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Revenue Services, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Connecticut
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Connecticut sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Revenue Services cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Connecticut is three years from the later of either the return filing date or the the end of the calendar month directly after the tax period.
Appealing to the Department of Revenue Services in Connecticut
If you do not agree with a penalty or decision made by the Connecticut Department of Revenue Services, you have the right to file an appeal and ask for reconsideration. In the case of a department appeal, an official petition must be filed with the Commissioner of Revenue Services less than sixty days after the service of noticeTop
Administrative Sales Tax Appeals in Connecticut
This state has no administrative appeal bodyTop
Judicial Sales Tax Appeals in Connecticut
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Superior Court for the District of New Britain within the month following the service of notice.
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