Appeals by taxpayer.

Cited. 202 C. 583; 204 C. 137; 214 C. 444; 215 C. 134. “Taxpayer” generally includes only those individuals or entities that are legally required to pay or collect the amount of a tax, and does not include those individuals or entities that merely assume the intended taxpayer's economic tax burden; plaintiff, as a purchaser of petroleum products, is not a taxpayer and cannot appeal from decision of commissioner pursuant to section; legislature intended for this section, rather than Sec. 12-33, to govern an appeal from decision of commissioner concerning a request for a refund of the petroleum tax because this section more specifically applies and Sec. 12-33 does not contain any language indicating that it applies notwithstanding any other provision of law. 301 C. 268. Cited. 44 CS 407.