Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-562-1_12-562-56a. Administrative Procedures |
Sec.12-562-43a. Notice and manner of service
-
(a) Contents of notice. A notice of the institution of a show cause hearing by the board or division shall contain all the informational requirements set forth in Section 4-177 (b) C.G.S. and Section 12-562-29a (b) of the Regulations of Connecticut State Agencies.
(b) Manner of service. Notwithstanding any other provisions of Sections 12-562-1a through 12-562-19a, inclusive, of the Regulations of Connecticut State Agencies regarding the method or manner of service of documents by the board or division to the contrary, service of notice and particulars upon respondents in show cause hearings shall be by either:
(1) Certified mail, return receipt requested, directed to respondent at the last known home or business address on file with the board or division; or,
(2) Personal delivery by an agent of the board or division which may include in hand service to respondent or service at the premises of respondent's last known home or business address on file with the division or the board. The board or division serving agent shall endorse a copy of the notice of show cause hearing and make return to the board or division.
(Effective October 24, 1986; Amended June 4, 1999)