Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-562-1_12-562-56a. Administrative Procedures |
Sec.12-562-44a. Default
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In any duly noticed proceeding when the respondent fails to appear, the presiding officer, upon a finding of actual or constructive notice of the pendency of such proceedings, may note such failure upon the record, and render a decision by default.
(Effective October 24, 1986; Amended June 4, 1999)