Insurance company taxes
Medical service corporation taxes
Corporate business tax
Gross earnings tax
Railroad company taxes
Public service company taxes
Tobacco products tax
Succession tax (appeals from probate)
Sales and use tax
Motor vehicle fuel tax
and dues tax
Petroleum products tax
Real estate conveyance tax
Appeals arising from
challenges to municipal assessments of real and personal
property are governed by General Statutes §§ 12‑117a and 12‑119
and must be filed with the Superior Court for the judicial
district where the municipality is located
. Therefore, the Tax
and Administrative Appeals Session does not have statewide
jurisdiction over these type of appeals.
property tax appeals filed in the New Britain judicial district
as well as tax appeals filed in the Hartford judicial district
(all of which are transferred to New Britain) are adjudicated to
their final disposition in the New Britain judicial district. In
all other judicial districts (Ansonia‑Milford, Danbury,
Fairfield, Litchfield, Middlesex, New Haven, New London,
Stamford‑Norwalk, Tolland, Waterbury, and Windham), the
presiding judge may order municipal property tax appeals to be
transferred to the Tax and Administrative Appeals Session for
All municipal property tax appeals cases handled by the Tax and
Administrative Appeals Session shall be subject to the Standing
Order on Administrative Appeals under the UAPA and Tax Appeals
(December, 2014), which is available through the link on the
side of this page.
All tax trials in the Tax and Administrative Appeals Session are heard
before a Judge of the Superior Court or a Judge Trial
Referee. There are no jury trials.
It is the mission of the Tax and Administrative Appeals Session
to afford taxpayers a prompt and impartial hearing and
disposition of their disputes with the Department of Revenue
Services and local tax assessors.
The Tax and Administrative Appeals Session also strives to
attain the following objectives: (1) provide to the taxpayer an
expeditious, convenient, equitable and effective determination
of his or her tax liability in a manner that is cost efficient
for both the taxpayer and the state; (2) create a consistent,
uniform body of tax law for the guidance of taxpayers, tax
professionals and tax administrators, in order to promote
predictable application of the tax laws; (3) make decisions of
the Tax and Administrative Appeals Session readily available to
taxpayers, tax professionals and tax administrators; and (4)
promote the development of a qualified and informed state tax
II. ADMINISTRATIVE APPEALS
Administrative appeals from state agencies encompass a wide
variety of matters such as driver’s, medical, and other license
suspensions, Freedom of Information Act cases, rate regulation
by the Public Utility Regulatory Authority, and appeals from
decisions of the State Board of Labor Relations, Commission on
Human Rights and Opportunities, and Department of Children and
Families. The Tax and Administrative Appeals Session has
exclusive jurisdiction over these appeals with the exception of
employment security review board cases. Therefore, even
though it is permissible to file such an appeal in any judicial
district, all such appeals filed in other districts will be
transferred to New Britain and all cases will be heard there.
The Session does not handle zoning and land use cases, which
should be filed in the local judicial district.
The Uniform Administrative Procedure Act (UAPA, General Statutes
§§ 4-166 et seq,) contains specific timetables and procedures
for filing the appeal. Many of these rules relate to
subject matter jurisdiction and thus will be strictly construed
by the court.
Administrative appeals under the UAPA are appeals of record. Thus, the court does not conduct
trials. Rather, the court, in effect, sits as an appellate court
and reviews the record, considers the briefs of the parties,
hears oral argument, and writes decisions. Every effort is
made to move the cases along expeditiously.
This page contains a link to the standing orders of the Session.
These standing orders pertain to transfer of administrative
appeals to New Britain, motions to stay in driver’s license
suspension cases, and certain other procedures for litigating
tax and administrative appeals in the Session.