There is a newer version
of
this Section
2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 226a - Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection
Section 12-580 - Administration and enforcement.
Universal Citation: CT Gen Stat § 12-580 (2019)
This chapter shall be administered by the tax collector of the municipality. All forms necessary or convenient for the enforcement of this chapter shall be prescribed by the Commissioner of Revenue Services and shall be printed and furnished by such tax collector. The Commissioner of Revenue Services may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter.
(P.A. 74-308, S. 2; P.A. 77-614, S. 139, 610; P.A. 17-147, S. 35.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 17-147 replaced “shall” with “may” re adoption and enforcement of rules and regulations and made a technical change, effective July 7, 2017.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
