Connecticut Statutes
§ 12-408d — Disaggregation of information in returns of multitown retailers.
For calendar quarters commencing on or after July 1, 2004, any retailer with sales in more than one town in this state, for which sales such retailer files a return under this chapter, shall disaggregate the information in the return, in such form as may be prescribed by the Commissioner of Revenue Services, to indicate the town in which sales occurred for which tax was collected by such retailer and the amount of such tax collected, by town.
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Connecticut § 12-408d (Disaggregation of information in returns of multitown retailers.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(May Sp. Sess. P.A. 04-2, S. 25.) History: May Sp. Sess. P.A. 04-2 effective May 12, 2004.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.