Conn. Gen. Stat. § 12-405l - Sec. 12-405l. Commissioner to Adopt Regulations Re This Chapter.

Section 12-405l - Sec. 12-405l. Commissioner to Adopt Regulations Re This Chapter.Section 12-405l - Sec. 12-405l. Commissioner to Adopt Regulations Re This Chapter.

Section 12-405k - Sec. 12-405k. Tax Information or Returns Commissioner May Require From Taxpayer. Hearings. Appeals.Section 12-405m - Sec. 12-405m. Chapter Not Applicable to Income Earned on or After January 1, 1991.

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.

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

History: Nov. Sp. Sess. P.A. 81-4 effective January 27, 1982, and applicable to taxable years of estates commencing on or after January 1, 1982; P.A. 82-325 revised effective date of Nov. Sp. Sess. act but without affecting this section.

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.