Conn. Gen. Stat. § 12-602

Current with legislation from the 2024 Regular and Special Sessions.
Section 12-602 - Regulations

The Commissioner of Revenue Services shall adopt regulations in accordance with chapter 54 to implement the provisions of sections 12-587 to 12-602, inclusive, which shall be prima facie evidence of the proper interpretation of said sections. Said commissioner shall prescribe and furnish the form of return required under section 12-587 and require that each such return shall set forth any and all information necessary or desirable in order to determine the amount of tax payable under said section 12-587.

Conn. Gen. Stat. § 12-602

(P.A. 80-71, S. 16, 30.)

Cited. 202 Conn. 583.