The Commissioner of Revenue Services may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of this part, which regulations or rulings, when reasonably designed to carry out the intent and purpose of this part, shall be prima facie evidence of its proper interpretation. The commissioner shall, from time to time, publish for distribution all regulations prescribed hereunder, including any of such rulings which appear to him to be of general interest.(1963, P.A. 651, S. 13(b); P.A. 77-614, S. 139, 610.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.See Sec. 12-242 re regulations with respect to part I of this chapter.
Connecticut Legal Code
§ 12-242h
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_208.htm#sec_12-242h· Version 2026