Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-544
Administration and enforcement
Official textcga.ct.gov
This chapter shall be administered by 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 commissioner may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter.
(1971, P.A. 837, S. 7; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
Source: view the official text
In this chapter (21 sections)
- 12-540 · Definitions
- 12-541 · Admissions tax. Sunset
- 12-542 · Cabaret tax. Nature of tax
- 12-543 · Dues or initiation fees tax. Nature of tax. Exemptions
- 12-544 · Administration and enforcement
- 12-545 · Amounts taxable
- 12-546 · Sale of business, stock or facilities. Purchaser's duties and…
- 12-547 · Returns. Payment of tax. Penalty
- 12-547a · Liability for wilful nonpayment of taxes collected
- 12-548 · Examination of records. Deficiency assessment. Penalty.…
- 12-549 · Excess payments
- 12-550 · Claims for refund. Limitation of claim period
- 12-551 · Wilful violations. Penalties
- 12-552 · Records. Examinations. Hearings. Testimony
- 12-553 · Application to commissioner for hearing. Order for hearing
- 12-554 · Appeal
- 12-555 · Security for delinquent taxes or failure to file returns
- 12-555a · Collection of tax. State lien against real estate as security…
- 12-555b · Certificate of registration
- 12-556 · Multiple taxation prohibited
- 12-556g · Surcharge on admission charge to events at Tennis Foundation…