2023 Connecticut General Statutes
Title 29 - Public Safety and State Police
Chapter 529 - Division of State Police
Section 29-18b. - Special policemen for Department of Revenue Services.
(a) The Commissioner of Emergency Services and Public Protection may appoint persons nominated by the Commissioner of Revenue Services to act as special policemen in the Department of Revenue Services. Such appointees shall serve at the pleasure of the Commissioner of Emergency Services and Public Protection and, during such tenure, shall have all the powers conferred on state policemen. Such special policemen shall, in addition to their duties with said department, be subject to call by the Commissioner of Emergency Services and Public Protection for such emergency service as the Commissioner of Emergency Services and Public Protection may prescribe.
(b) Special policemen in the Department of Revenue Services may, in connection with their official duties relating to any criminal tax investigation, disclose return information, as defined in section 12-15, to the extent such disclosure is necessary to obtain information that is not otherwise reasonably available with respect to the enforcement of any criminal law of this state.
(P.A. 75-581, S. 1; P.A. 77-614, S. 139, 486, 610; P.A. 11-51, S. 134; June Sp. Sess. P.A. 15-5, S. 127; P.A. 22-117, S. 6.)
History: P.A. 77-614 replaced tax commissioner and department with commissioner and department of revenue services, and replaced commissioner of state police with commissioner of public safety, effective January 1, 1979; pursuant to P.A. 11-51, “Commissioner of Public Safety” was changed editorially by the Revisors to “Commissioner of Emergency Services and Public Protection”, effective July 1, 2011; June Sp. Sess. P.A. 15-5 deleted references to special investigation section of Department of Revenue Services and made technical changes, effective June 30, 2015; P.A. 22-117 designated existing provisions as Subsec. (a) and added Subsec. (b) authorizing special policemen in Department of Revenue Services to disclose return information in connection with official duties relating to criminal tax investigation, effective May 27, 2022.
