Connecticut § 12-580 Administration and enforcement.

Connecticut Statutes

§ 12-580 — Administration and enforcement.

Connecticut § 12-580

Title 12Taxation

Ch. 226aMunicipal Admissions Tax on Places Licensed by the Department of Consumer Protection

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Bluebook

Conn. Gen. Stat. § 12-580 (2026).

Text

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.

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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.

Legislative History

(P.A. 74-308, S. 2; P.A. 77-614, S. 139, 610; P.A. 17-147, S. 35.) History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 17-147 replaced “shall” with “may” re adoption and enforcement of rules and regulations and made a technical change, effective July 7, 2017.