Regulations.
Conn. Gen. Stat. § 12-602
in effect12-602. 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.
(P.A. 80-71, S. 16, 30.)
History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date.
Source: Connecticut General Assembly (cga.ct.gov)URL: https://www.cga.ct.gov/current/pub/chap_227.htm#sec_12-602Fetched: 10/20/2026