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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. § 12-357: Supervision by commissioner.

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Where this section sits in the code
  1. TITLE 12. TAXATION
  2. CHAPTER 216*. SUCCESSION AND TRANSFER TAXES
  3. PART III. ADMINISTRATION

The commissioner shall have full supervision of the enforcement of this chapter and may call upon the other administrative departments of the state government for such information and assistance as he may deem necessary to the performance of his duties. He may compel the attendance of witnesses and the production of evidence by subpoena, administer oaths and take testimony in relation to any matter under this chapter. Witnesses shall receive the same fees as are paid to witnesses subpoenaed to attend in courts of record.

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

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