Sec. 12-313. Administration. Regulations. Waiver of filing of reports.
Sec. 12-313. Administration. Regulations. Waiver of filing of reports. The administration of this chapter is vested in the Commissioner of Revenue Services. All
forms necessary and proper for the enforcement of this chapter shall be prescribed and
furnished by the commissioner. The commissioner may require any agent, clerk, stenographer or other assistant to execute a bond in such sum as said commissioner determines
for the faithful discharge of his duties. The commissioner may prescribe regulations
and rulings, not inconsistent with law, to carry into effect the provisions of this chapter,
which regulations and rulings, when reasonably designed to carry out the intent and
purpose of this chapter, shall be prima facie evidence of its proper interpretation. The
commissioner shall, at least annually, and more often in his discretion, publish for distribution all regulations prescribed hereunder and such rulings as appear to him to be of
general interest. The commissioner may, in his discretion, waive the requirements of
filing reports when it appears to his satisfaction that the distributor is not engaged in
handling unstamped cigarettes.
(1949 Rev., S. 1994; 1949, S. 1129d; P.A. 77-614, S. 139, 610; P.A. 90-271, S. 7, 24.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 90-271 made a technical change.
See chapter 54 re uniform administrative procedure.