Page 592

House Bill No. 5506

Public Act No. 22-118 592 of 739

claimant has so requested, may grant or deny the claimant or the claimant's authorized representatives an oral hearing. (3) The commissioner shall mail notice of [his] the commissioner's determination to the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the claimant. (4) The action of the commissioner on the claimant's protest shall be final upon the expiration of one month from the date on which [he] the commissioner mails notice of [his] the commissioner's action to the claimant unless within such period the claimant seeks judicial review pursuant to section 12-463 of the commissioner's determination. [pursuant to section 12-463.] (e) Repealed by P.A. 88-314, S. 53, 54. Sec. 433. Section 12-264 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2022): (a) [Each] (1) Prior to July 1, 2022, each (A) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, [(2)] (B) company the principal business of which is manufacturing, selling or distributing gas or steam to be used for light, heat or power, including each foreign electric company, as defined in section 16-246f, that holds property in this state, and [(3)] (C) company required to register pursuant to section 16-258a, shall pay a quarterly tax upon gross earnings from such operations in this state. (2) On and after July 1, 2022, each company described under subparagraphs (B) and (C) of subdivision (1) of this subsection shall pay a quarterly tax upon gross earnings from such operations in this state. (3) Gross earnings, prior to July 1, 2022, from such operations under