The commissioner shall adopt regulations, in accordance with the provisions of chapter 54, necessary for the administration of this chapter.(May Sp. Sess. P.A. 92-17, S. 39, 59.)History: May Sp. Sess. P.A. 92-17, S. 39 effective June 19, 1992, and applicable to any tax payments or estimated tax payments due on or after January 1, 1993.
Connecticut Legal Code
§ 12.689
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_228g.htm#sec_12-689· Version 2026