Conn. Agencies Regs. § 45-26-1
Each person entitled to a refund of overpayment, as provided in section 45-26 of the 1969 supplement to the general statutes to be paid from the fund provided by section 45-4h of said supplement, shall make written application for such refund to the probate court administrator specifying the amount of the assessment due, the amount paid thereon and the amount of the refund claimed. The probate court administrator, after determining the amount of the refund due, if any, shall initiate a voucher and payment list against the probate court administration fund established by section 45-4h of the 1969 supplement to the general statutes, for the amount of the refund. The payment of any such refund shall not bar the probate court administrator from a subsequent finding, as the result of any audit made after such refund, that the amount of assessment paid was incorrect and that such person is either entitled to an additional refund or is indebted to the probate court administrator.
Conn. Agencies Regs. § 45-26-1