Connecticut Statutes
§ 3-114b — Recording of estimated sales and use tax to be received after close of fiscal year.
Connecticut § 3-114b
This text of Connecticut § 3-114b (Recording of estimated sales and use tax to be received after close of fiscal year.) 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. § 3-114b (2026).
Text
At the close of each fiscal year the Comptroller is authorized to record as revenue of such year, the amount of sales and use taxes to be received for the calendar quarter ending at the close of such fiscal year as estimated by the Secretary of the Office of Policy and Management.
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Legislative History
(1967, P.A. 363, S. 4; P.A. 73-679, S. 6, 43; P.A. 75-537, S. 16, 55; P.A. 77-614, S. 19, 610; P.A. 78-302, S. 2, 11.) History: P.A. 73-679 substituted managing director, planning and budgeting division, department of finance and control or his designee for managing director of the budget; P.A. 75-537 changed division name to budget and management division and omitted reference to designee; P.A. 77-614 replaced budget director with secretary of the office of policy and management; P.A. 78-302 replaced education, welfare and public health taxes with sales and use taxes.
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Bluebook (online)
Connecticut § 3-114b, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/3-114b.