Sec. 12-236. Hearing by commissioner.

Application for hearing and reduction of tax evidently applies only to cases where commissioner increases tax by correcting return or imposes penalty. 124 C. 408. Cited. 135 C. 62; 202 C. 412; 203 C. 198; Id., 455; 220 C. 665; 235 C. 865. Cited. 31 CS 134; 40 CS 77.