This chapter shall be administered by the Commissioner of Revenue Services. All forms necessary or convenient for the enforcement of this chapter shall be prescribed, printed and furnished by said commissioner. The commissioner may adopt and enforce rules and regulations relating to the administration and enforcement of this chapter.
(1971, P.A. 837, S. 7; P.A. 77-614, S. 139, 610.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
Structure Connecticut General Statutes
Chapter 225 - Admissions and Dues Taxes
Section 12-523 to 12-539. - Admissions, cabaret and dues tax.
Section 12-540. - Definitions.
Section 12-541. - Admissions tax. Sunset for venues and events other than motion picture shows.
Section 12-542. - Cabaret tax. Nature of tax.
Section 12-543. - Dues or initiation fees tax. Nature of tax. Exemptions.
Section 12-544. - Administration and enforcement.
Section 12-545. - Amounts taxable.
Section 12-547. - Returns. Payment of tax. Penalty.
Section 12-547a. - Liability for wilful nonpayment of taxes collected.
Section 12-549. - Excess payments.
Section 12-550. - Claims for refund. Limitation of claim period.
Section 12-551. - Wilful violations. Penalties.
Section 12-552. - Records. Examinations. Hearings. Testimony.
Section 12-553. - Application to commissioner for hearing. Order for hearing.
Section 12-555. - Security for delinquent taxes or failure to file returns.
Section 12-555b. - Certificate of registration.