Connecticut Statutes
§ 12-580 — Administration and enforcement.
Connecticut·Title 12 Taxation·Ch. 226a Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection
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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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.
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.