Connecticut § 12-602 Regulations.

Connecticut Statutes

§ 12-602 — Regulations.

Connecticut § 12-602

Title 12Taxation

Ch. 227Sale of Petroleum Products Gross Earnings Tax

This text of Connecticut § 12-602 (Regulations.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-602 (2026).

Text

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.

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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.

Legislative History

(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. Cited. 202 C. 583.