Conn. Gen. Stat. § 12-35j: Facilitation of issuance of tax warrants.

The Commissioner of Revenue Services shall make reasonable efforts to facilitate the issuance of tax warrants on payment settlement entities under the provisions of section 12-35 for payments made by such entities to retailers in Connecticut. For purposes of this section, “payment settlement entities” has the same meaning as provided in Section 6050W of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time.