{"data":{"id":"us-ct/conn.-gen.-stat.-12-580","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-580","heading":"Administration and enforcement.","body":"This chapter shall be administered by the tax collector of the municipality. All forms necessary or convenient for the enforcement of this chapter shall be prescribed by the Commissioner of Revenue Services and shall be printed and furnished by such tax collector. The Commissioner of Revenue Services may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter.","path":["TITLE 12. TAXATION","CHAPTER 226a. MUNICIPAL ADMISSIONS TAX ON PLACES LICENSED BY THE DEPARTMENT OF CONSUMER PROTECTION"],"source_url":"https://www.cga.ct.gov/current/pub/chap_226a.htm#sec_12-580","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":"33059adde3571dfa6a8fd05799b56e4cd9ff65499880a3532570e68735d66159","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-579","next":"us-ct/conn.-gen.-stat.-12-581"},"notice":"GroundRules: Original legal text. Not legal advice."}