{"data":{"id":"us-ct/conn.-gen.-stat.-12-544","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-544","heading":"Administration and enforcement.","body":"This chapter shall be administered by the Commissioner of Revenue Services. All forms necessary or convenient for the enforcement of this chapter shall be prescribed, printed and furnished by said commissioner. The commissioner may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter.","path":["TITLE 12. TAXATION","CHAPTER 225*. ADMISSIONS AND DUES TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_225.htm#sec_12-544","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":"ace1254526b4e7dcef8275a84a669baa1ff1fff745424c82dabd98cb66a719f2","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-543","next":"us-ct/conn.-gen.-stat.-12-545"},"notice":"GroundRules: Original legal text. Not legal advice."}