This chapter shall be administered by the tax collector of the municipality. All forms necessary or convenient for the enforcement of this chapter shall be prescribed by the Commissioner of Revenue Services and shall be printed and furnished by such tax collector. The Commissioner of Revenue Services may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter.
Conn. Gen. Stat. § 12-580
(P.A. 74-308, S. 2; P.A. 77-614, S. 139, 610; P.A. 17-147, S. 35.)