Conn. Gen. Stat. § 12-405l

Current with legislation from the 2024 Regular and Special Sessions.
Section 12-405l - Commissioner to adopt regulations re this chapter

The Commissioner of Revenue Services shall adopt regulations in accordance with the provisions of chapter 54 to implement the provisions of this chapter, which regulations, when reasonably designed to carry out the intent and purposes of this chapter, shall be prima facie evidence of its proper interpretation.

Conn. Gen. Stat. § 12-405l

(Nov. Sp. Sess. P.A. 81-4, S. 18, 32; P.A. 82-325, S. 3, 7.)