{"data":{"id":"us-ct/conn.-gen.-stat.-12-518","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-518","heading":"Enforcement. Regulations.","body":"The commissioner shall enforce the provisions of this chapter and may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter. The commissioner may prescribe the extent to which any ruling or regulation shall be applied with retroactive effect.","path":["TITLE 12. TAXATION","CHAPTER 224*. DIVIDENDS, INTEREST INCOME AND CAPITAL GAINS TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_224.htm#sec_12-518","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":"2026-09-06T19:07:00Z","sha256":"89da8a82fc90e0b36e875bd985c832120f25429c8d3878736e2bbe510b0f1398","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-517c","next":"us-ct/conn.-gen.-stat.-12-519"},"notice":"GroundRules: Original legal text. Not legal advice."}