There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - Sec. 12-268f. Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.
Sec. 12-268f. Examination of books and records to verify return. Authority to
take testimony under oath; subpoenas. (a) The commissioner may examine the books,
papers and records of any company or municipal utility in order to verify the accuracy
of any return made or, if no return is made by the company or municipal utility, to
ascertain and determine the amount required to be paid.
(1961, P.A. 604, S. 21; 1969, P.A. 297; P.A. 78-280, S. 2, 127; P.A. 85-562, S. 4; P.A. 87-124, S. 9, 18.)
History: 1969 act replaced "jail" with "community correctional center"; P.A. 78-280 substituted "judicial district" for "county"; P.A. 85-562 inserted Subsec. (a) allowing the commissioner to examine books, papers and records of any company or municipal utility in verification of any return or in determining the amount of tax to be paid, designating prior provisions as Subsec. (b); P.A. 87-124 amended Subsec. (b) to insert references to chapter 210 concerning taxation of railroad companies, effective January 1, 1988, and applicable with respect to the tax imposed under chapter 210 on gross earnings in the calendar year ending December 31, 1987, and in each calendar year thereafter.
See Sec. 52-260 re witness fees.
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