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2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 224 - Dividends, Interest Income and Capital Gains Tax
Section 12-518 - Enforcement. Regulations.
Universal Citation: CT Gen Stat § 12-518 (2019)
The commissioner shall enforce the provisions of this chapter and may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter. The commissioner may prescribe the extent to which any ruling or regulation shall be applied with retroactive effect.
(June, 1969, P.A. 1, S. 39.)
Cited. 163 C. 520.
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