Conn. Gen. Stat. § 12-242h
Current with legislation from the 2024 Regular and Special Sessions.
The Commissioner of Revenue Services may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of this part, which regulations or rulings, when reasonably designed to carry out the intent and purpose of this part, shall be prima facie evidence of its proper interpretation. The commissioner shall, from time to time, publish for distribution all regulations prescribed hereunder, including any of such rulings which appear to him to be of general interest.
Conn. Gen. Stat. § 12-242h
(1963, P.A. 651, S. 13(b); P.A. 77-614, S. 139, 610.)
See Sec. 12-242 re regulations with respect to part I of this chapter.