Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-562-1_12-562-56a. Administrative Procedures |
Sec.12-562-41a. Disposition by consent decree
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(a) A respondent may agree to enter into a written consent decree in lieu of an adjudicated hearing on an issue. The acceptance of a consent decree is within the complete discretion of the board or the division.
(b) A consent decree shall contain:
(1) An admission of all jurisdictional facts;
(2) An express waiver of the requirement that the decision of the board or the division contain findings of fact and conclusions of law, stated separately;
(3) An express waiver of the right to appeal or otherwise challenge or contest the validity of the decree;
(4) A statement that the consent decree shall have the same force and effect as provided by statute for other final decisions or decrees and shall become final when issued;
(5) The signature of the presiding officer.
(c) A consent decree is a matter of public record and will be available for public inspection in the offices of the board or division.
(d) A consent decree has the same force and effect as a final decision or decree issued following a show cause hearing.
(Effective October 24, 1986; Amended June 4, 1999)