{"data":{"id":"us-ct/conn.-gen.-stat.-12-449","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-449","heading":"Regulations and rulings.","body":"The commissioner may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations or rulings, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. The commissioner shall, at least annually, and more often in his discretion, publish for distribution all regulations prescribed hereunder and such rulings as appear to him to be of general interest.","path":["TITLE 12. TAXATION","CHAPTER 220*. ALCOHOLIC BEVERAGES TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_220.htm#sec_12-449","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":"bd56ad988726a5539545bd7fde063ce537405ebfa2a5ce20ff1a4d4bd8145fe0","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-448","next":"us-ct/conn.-gen.-stat.-12-450"},"notice":"GroundRules: Original legal text. Not legal advice."}