Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-242h: Regulations.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 208*. CORPORATION BUSINESS TAX
PART II. PAYMENT OF ESTIMATED TAX

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.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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