Connecticut General Statutes 12-405l – Commissioner to adopt regulations re this chapter
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The Commissioner of Revenue Services shall adopt regulations in accordance with the provisions of chapter 54 to implement the provisions of this chapter, which regulations, when reasonably designed to carry out the intent and purposes of this chapter, shall be prima facie evidence of its proper interpretation.
Terms Used In Connecticut General Statutes 12-405l
- Commissioner: means the Commissioner of Revenue Services. See Connecticut General Statutes 12-405a
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.