The commissioner may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations or rulings, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. The commissioner shall, at least annually, and more often in his discretion, publish for distribution all regulations prescribed hereunder and such rulings as appear to him to be of general interest.
(1949 Rev., S. 4340; P.A. 90-271, S. 10, 24.)
History: P.A. 90-271 made a technical change.
Structure Connecticut General Statutes
Chapter 220 - Alcoholic Beverages Tax
Section 12-433. - Definitions.
Section 12-434. - Administration by commissioner.
Section 12-435. - Tax on sale of alcoholic beverages.
Section 12-435b. - Tax on certain untaxed alcoholic beverages.
Section 12-438. - Application for cancellation of distributor's license; inventory; return.
Section 12-439. - Payment of tax. Penalties for nonpayment.
Section 12-440. - Determination of tax.
Section 12-441. - Delinquent taxes; lien.
Section 12-442. - Power to examine.
Section 12-443. - Records to be kept.
Section 12-444. - Commissioner's records.
Section 12-445. - Oaths and subpoenas.
Section 12-446. - Taxpayer to file security.
Section 12-447. - Hearings by commissioner.
Section 12-448. - Appeals from decisions of commissioner.
Section 12-449. - Regulations and rulings.
Section 12-450. - Cooperation with Department of Consumer Protection. Suspension of permit.