Connecticut § 12-242h Regulations.

Connecticut Statutes

§ 12-242h — Regulations.

Connecticut·Title 12 Taxation·Ch. 208 Corporation Business Tax

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. See Sec. 12-242 re regulations with respect to part I of this chapter.

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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. See Sec. 12-242 re regulations with respect to part I of this chapter.

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Legislative History

(1963, P.A. 651, S. 13(b); P.A. 77-614, S. 139, 610.) History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.