{"data":{"id":"us-ct/conn.-gen.-stat.-12-405l","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-405l","heading":"Commissioner to adopt regulations re this chapter.","body":"The Commissioner of Revenue Services shall adopt regulations in accordance with the provisions of chapter 54 to implement the provisions of this chapter, which regulations, when reasonably designed to carry out the intent and purposes of this chapter, shall be prima facie evidence of its proper interpretation.","path":["TITLE 12. TAXATION","CHAPTER 218a. ESTATE INCOME TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_218a.htm#sec_12-405l","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"2c83a96cb7600256d324a26cb274761399288c8fbe320f9fe4453848532550f5","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-405k","next":"us-ct/conn.-gen.-stat.-12-405m"},"notice":"GroundRules: Original legal text. Not legal advice."}