The Commissioner of Revenue Services shall adopt regulations in accordance with chapter 54 to implement the provisions of sections 12-587 to 12-602, inclusive, which shall be prima facie evidence of the proper interpretation of said sections. Said commissioner shall prescribe and furnish the form of return required under section 12-587 and require that each such return shall set forth any and all information necessary or desirable in order to determine the amount of tax payable under said section 12-587.
(P.A. 80-71, S. 16, 30.)
History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date.
Cited. 202 C. 583.
Structure Connecticut General Statutes
Chapter 227 - Sale of Petroleum Products Gross Earnings Tax
Section 12-587. - Definitions. Imposition of tax. Rate. Returns and filing; due date.
Section 12-588. - Conduct of business subject to tax by fiduciary.
Section 12-589. - Refunds of overpayment of tax. Interest.
Section 12-590. - Penalty for failure to pay tax when due. Waiver of penalty.
Section 12-591. - Penalties for wilful violations of requirements in this chapter.
Section 12-592. - Inquiries, investigations or hearings related to the tax.
Section 12-593. - Deficiency assessments and related penalties. Extension of time for assessment.
Section 12-595. - Application for hearing by taxpayer. Hearings ordered by commissioner.
Section 12-596. - Abatement of uncollectible tax.
Section 12-597. - Appeals by taxpayer.
Section 12-598. - Tax on gross earnings in a fiscal year received after the end of such year.
Section 12-600. - Taxes to be paid before instituting action on tax in court.