Sec. 12-242h. Regulations.
Sec. 12-242h. Regulations. The Commissioner of Revenue Services may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the
provisions of this part, which regulations or rulings, when reasonably designed to carry
out the intent and purpose of this part, shall be prima facie evidence of its proper interpretation. The commissioner shall, from time to time, publish for distribution all regulations
prescribed hereunder, including any of such rulings which appear to him to be of general
interest.
(1963, P.A. 651, S. 13(b); P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
See chapter 54 for uniform administrative procedure.
See Sec. 12-242 re regulations with respect to part I of this chapter.