Sec. 12-602. Regulations. 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

Sec. 12-602. Regulations. 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. (P.A. 80-71, S. 16, 30.) History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date. Cited. 202 C. 583. (Return to Chapter Table of Contents) (Return to List of Chapters) (Return to List of Titles)

Secs. 12-603 to 12-609. Reserved for future use. (Return to Chapter Table of Contents) (Return to List of Chapters) (Return to List of Titles)