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 § 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 § 12-587.

Terms Used In Connecticut General Statutes 12-602

  • 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.