Sec. 12-268m. Regulations and forms.
Sec. 12-268m. Regulations and forms. The Commissioner of Revenue Services
may prescribe regulations and make rulings, not inconsistent with law, to carry into
effect the provisions of chapters 210, 211 and 212 and this chapter, which regulations
or rulings, when reasonably designed to carry out the intent and purpose of said chapters,
shall be prima facie evidence of its proper interpretation. The commissioner shall, from
time to time, publish for distribution any regulations prescribed hereunder including
any of such rulings which appear to him to be of general interest. The commissioner
may prescribe or furnish the form of any return required under said chapters and may
require that every such return shall set forth any and all information necessary or desirable in order to determine the amount of any tax payable thereunder.
(1961, P.A. 604, S. 31; P.A. 77-614, S. 139, 610; P.A. 87-124, S. 15, 18.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 87-124 inserted references to chapter 210 concerning taxation of railroad companies, effective January 1, 1988 and
applicable with respect to tax imposed under chapter 210 on gross earnings in the calendar year ending December 31,
1987, and each calendar year thereafter.