Sec. 12-426. Administration.
Sec. 12-426. Administration. (1) Enforcement by commissioner; regulations.
The commissioner shall enforce the provisions of this chapter and may adopt and enforce
regulations relating to the administration and enforcement of this chapter. The commissioner may prescribe the extent to which any ruling or regulation shall be applied without
retroactive effect.
(2) Employees and representatives of commissioner. The commissioner may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient
administration of this chapter, in accordance with the provisions of chapter 67, and may
designate representatives to conduct hearings or perform any other duties imposed by
this chapter upon the commissioner.
(3) Records. (A) Every seller, every retailer as defined in subparagraph (B) of
subdivision (12) of section 12-407 and every person storing, accepting, consuming or
otherwise using in this state services or tangible personal property purchased from a
retailer shall keep such records, receipts, invoices and other pertinent papers in such
form as the commissioner requires.
(B) In addition any records required pursuant to subparagraph (A) of this subdivision, each materialman collecting tax as allowed under the provisions of subparagraph
(C) of subdivision (2) of section 12-408 shall keep the following records with respect
to each sale of building materials or services described in said subparagraph (C): (i)
The date of such sale; (ii) proof that the sale meets the qualifications described in said
subparagraph (C); (iii) the amount of credit, if any, extended by such materialman to
such contractor, subcontractor or repairman for each such sale; (iv) the terms for payment
of the purchase price or repayment of any such credit; and (v) the date or dates on which
such purchase price is paid or such credit is repaid, in whole or in part, and the amount
of each such payment or repayment. Such records shall be kept for a period of three
years from the date the tax on each such sale is paid over to the commissioner in full,
provided the commissioner may consent to their destruction within that period or may
require that they be kept longer.
(4) Examination of records. The commissioner or any person authorized by him
may examine the books, papers, records and equipment of any person selling services
or tangible personal property and any person liable for the use tax, and may investigate
the character of the business of the person in order to verify the accuracy of any return
made or, if no return is made by the person, to ascertain and determine the amount
required to be paid.
(5) Reports relative to use tax liability. In administration of the use tax the commissioner may require the filing of information reports by any person or class of persons
having in his or their possession or custody information relating to sales of services or
tangible personal property the storage, acceptance, consumption or other use of which
is subject to the tax. Such reports shall be filed when the commissioner requires and
shall set forth the names and addresses of purchasers of the services or tangible personal
property, the sales price of the services or property, the date of sale and such other
information as the commissioner may require.
(6) Divulging of information forbidden. Repealed by P.A. 82-67, S. 4.
(1949 Rev., S. 2110; P.A. 75-213, S. 40, 53; P.A. 82-67, S. 4; P.A. 85-613, S. 98, 154; P.A. 99-173, S. 28, 65; P.A. 00-230, S. 6.)
History: P.A. 75-213 added references to "acceptance" and "services"; P.A. 82-67 repealed Subsec. (6) re prohibition
against divulging information; P.A. 85-613 made technical change in Subsec. (2), substituting reference to chapter 67 for
reference to chapter 63; P.A. 99-173 amended Subsec. (3) to designate existing provisions as Subdiv. (A) and add new
Subdiv. (B) re record keeping requirements for the optional remitting sales tax when payment is received under Sec. 12-408(2)(C), effective June 23, 1999, and applicable to sales occurring on or after July 1, 1999; P.A. 00-230 made technical
changes in Subdiv. (3)(A).
Cited. 184 C. 102.
Subsec. (1):
Cited. 187 C. 581.
Subsec. (3):
Cited. 217 C. 476.
Subsec. (6):
Nowhere in statute is any prohibition against disclosure of tax delinquents or amount of delinquency. Whether sales
taxes are owed and the amount of same do not relate to the conduct of the business of the taxpayer. 184 C. 102.