{"data":{"id":"us-ct/conn.-gen.-stat.-12-602","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-602","heading":"Regulations.","body":"The Commissioner of Revenue Services shall adopt regulations in accordance with chapter 54 to implement the provisions of sections 12-587 to 12-602, inclusive, which shall be prima facie evidence of the proper interpretation of said sections. Said commissioner shall prescribe and furnish the form of return required under section 12-587 and require that each such return shall set forth any and all information necessary or desirable in order to determine the amount of tax payable under said section 12-587.","path":["TITLE 12. TAXATION","CHAPTER 227*. SALE OF PETROLEUM PRODUCTS GROSS EARNINGS TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_227.htm#sec_12-602","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":"ff87db4a743dc3bbb8399f466c671064762d2bf80dc49279ec143d1aabe11090","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-601","next":"us-ct/conn.-gen.-stat.-12-603-to-12-609"},"notice":"GroundRules: Original legal text. Not legal advice."}