Connecticut Seal

General Assembly



January Session, 2009

LCO No. 6997



Offered by:


SEN. KANE, 32nd Dist.


To: Subst. Senate Bill No. 932

File No. 693

Cal. No. 509

After the last section, add the following and renumber sections and internal references accordingly:

"Sec. 501. Section 12-657 of the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2009):

The administration of this chapter is vested in the Commissioner of Revenue Services, provided the commissioner may delegate the authority to administer and collect the tax due pursuant to this chapter to any town requesting such authority. Any town to which the commission delegates such authority may collect and retain any amounts collected thereunder. All forms necessary and proper for the enforcement of this chapter shall be prescribed and furnished by the commissioner. The commissioner may require any agent, clerk, stenographer or other assistant to execute a bond in such sum as said commissioner determines for the faithful discharge of his duties. The commissioner may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and 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 oftener in his discretion, publish for distribution all regulations prescribed hereunder and such rulings as appear to him to be of general interest. "