Conn. Gen. Stat. § 12-449
Regulations and rulings
The commissioner may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations or 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.
(1949 Rev., S. 4340; P.A. 90-271, S. 10, 24.)
History: P.A. 90-271 made a technical change.
Source: view the official text
Cited by 11
- Conn. Agencies Regs § 12-449-10a — Schedules
- Conn. Agencies Regs § 12-449-11a — Records
- Conn. Agencies Regs § 12-449-12a — Inventories
- Conn. Agencies Regs § 12-449-3a — Withdrawal from customs bonded warehouse
- Conn. Agencies Regs § 12-449-4a — Withdrawal from internal revenue bonded warehouse
- Conn. Agencies Regs § 12-449-5a — Reports by customs bonded warehousemen
- Conn. Agencies Regs § 12-449-6a — Importation of alcoholic beverages for personal consumption
- Conn. Agencies Regs § 12-449-7a — Notice of additional reciprocal taxes
- Conn. Agencies Regs § 12-449-8a — Purchases of exempt alcohol
- Conn. Agencies Regs § 12-449-9a — Sales of alcoholic beverages
- Conn. Gen. Stat. § 12-452 — Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund
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