Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-434
Administration by commissioner
Official textcga.ct.gov
The administration of this chapter is vested in the Commissioner of Revenue Services. All forms necessary or convenient for the enforcement of this chapter shall be prescribed, printed and furnished by said commissioner. The provisions of chapter 67, shall, when applicable, apply to the administration of this chapter.
(1949 Rev., S. 4339; June, 1955, S. 2184d; P.A. 77-614, S. 139, 610; P.A. 85-613, S. 99, 154.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 85-613 made technical change, substituting reference to chapter 67 for reference to chapter 63.
Source: view the official text
In this chapter (25 sections)
- 12-433 · Definitions
- 12-434 · Administration by commissioner
- 12-435 · Tax on sale of alcoholic beverages
- 12-435a · Tax on inventory of alcoholic beverages. Determination of…
- 12-435b · Tax on certain untaxed alcoholic beverages
- 12-435c · Requirements related to advertising the sale of untaxed…
- 12-436 · Distributor's license. Importation of alcoholic beverages.…
- 12-437 · Returns
- 12-438 · Application for cancellation of distributor's license;…
- 12-439 · Payment of tax. Penalties for nonpayment
- 12-440 · Determination of tax
- 12-441 · Delinquent taxes; lien
- 12-442 · Power to examine
- 12-443 · Records to be kept
- 12-444 · Commissioner's records
- 12-445 · Oaths and subpoenas
- 12-446 · Taxpayer to file security
- 12-447 · Hearings by commissioner
- 12-448 · Appeals from decisions of commissioner
- 12-449 · Regulations and rulings
- 12-450 · Cooperation with Department of Consumer Protection. Suspension…
- 12-451 · Additional reciprocal tax
- 12-452 · Penalties for wilful violations concerning payment of tax or…
- 12-453 · Exceptions
- 12-454 · Seizure and sale for nonpayment of taxes