To the extent that the Commissioner of Revenue Services is authorized to waive all or part of a penalty provided under this title, the commissioner shall not consider any waiver request received more than one year from the date a notice of such penalty was first sent to the person on whom the penalty was imposed. For any penalty that is reported by a taxpayer on a return filed by such taxpayer in accordance with this title, the filing date of such return shall be considered the date on which the person was notified of such penalty. Nothing in this section shall extend the date by which a protest or appeal must be filed in connection with a determination made by the commissioner.

Terms Used In Connecticut General Statutes 12-3d

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
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