Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-518
Enforcement. Regulations
Official textcga.ct.gov
The commissioner shall enforce the provisions of this chapter and may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter. The commissioner may prescribe the extent to which any ruling or regulation shall be applied with retroactive effect.
(June, 1969, P.A. 1, S. 39.)
Cited. 163 C. 520.
Source: view the official text
In this chapter (31 sections)
- 12-505 · Definitions
- 12-506 · Imposition of tax on dividends, interest income and capital…
- 12-506a · Exchange of property
- 12-506b · Estates of deceased persons
- 12-506c · Exemptions
- 12-506d · Credit for tax paid in another state on gain from sale of…
- 12-506f · Exemption of capital gain from sale of residence by persons…
- 12-506g · Exemption for gains subject to tax as income of a Subchapter…
- 12-506h · Deduction allowed in determining tax on interest income when…
- 12-507 · Duties of fiduciary
- 12-508 · Tax return
- 12-508a · Extension of time for tax return and payment to April 16, 1974
- 12-509 · Penalty for failure to pay tax when due. Rate of interest…
- 12-510 · Powers and duties of commissioner
- 12-511 · Deficiency assessments
- 12-511a · Disclosure by taxpayer of relevant changes in federal taxable…
- 12-512 · Collection of tax, penalties and interest
- 12-513 · Abatement of tax
- 12-514 · Excess payments
- 12-515 · Refund claims
- 12-516 · Forms
- 12-517 · Extension of time for filing return and paying tax
- 12-517a · Declarations of estimated tax and payment related to…
- 12-517b · Installment payment on account of estimated tax. Amount and…
- 12-517c · Interest added when estimated payment on dividends, interest…
- 12-518 · Enforcement. Regulations
- 12-519 · Penalties for wilful failure to comply with requirements of…
- 12-520 · Report by Commissioner of Revenue Services. Confidential…
- 12-521 · Appeal to commissioner
- 12-522 · Appeal from commissioner
- 12-522a · Applicability of chapter provisions limited