Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-330n
Administration. Regulations
Official textcga.ct.gov
The administration of this chapter is vested in the commissioner. All forms necessary and proper for enforcement shall be prescribed and furnished by the commissioner. The commissioner may require any agent, clerk, stenographer or other assistant to execute a bond in such sum as said commissioner determines for the faithful discharge of his duties. The commissioner may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter shall be prima facie evidence of its proper interpretation. The commissioner shall, at least annually, and more often in his discretion, publish for distribution all regulations prescribed hereunder and such rulings as appear to him to be of general interest.
(P.A. 89-251, S. 37, 203; P.A. 90-271, S. 8, 24.)
History: P.A. 90-271 made technical change.
Source: view the official text
In this chapter (15 sections)
- 12-330a · Definitions
- 12-330b · Licensure of distributors and unclassified importers.…
- 12-330c · Tax on tobacco products and snuff tobacco products
- 12-330d · Monthly returns and payment of tax by distributors and…
- 12-330e · Suspension or revocation of license for failure to comply…
- 12-330f · Tobacco products on which no tax has been paid. Penalties
- 12-330g · Tobacco products on which no tax has been paid. Declared…
- 12-330h · Property seized as contraband. Procedure for persons claiming…
- 12-330i · Record-keeping requirements and access. Deficiency…
- 12-330j · Penalty for wilful failure to comply with this chapter or…
- 12-330k · Hearings ordered by commissioner
- 12-330m · Appeal
- 12-330n · Administration. Regulations
- 12-330o · Records of shipments and receipts of tobacco products…
- 12-330p · Overpayments and refunds