Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 201 — State and Local Revenue Services. Department of Revenue Services
Connecticut General Statutes

Conn. Gen. Stat. § 12-3 (2026)

Appointment and duties of Deputy Commissioner of Revenue Services

✓ current as of May 2026
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The Commissioner of Revenue Services shall appoint a deputy, who shall be sworn to the faithful discharge of his duties and who shall perform the duties of the commissioner in case of his sickness or absence and such other duties as may be prescribed. A certificate of such appointment shall be placed on file in the office of the Secretary, who shall give notice to the Treasurer of such appointment.

(1949 Rev., S. 1683; P.A. 77-614, S. 139, 610.)

History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.

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Notes of Decisions
Cited in 18 cases (4 in the last 5 years), 1968–2025 · leading case: Jackson v. Hous. Auth. of the City of High Point, 341 S.E.2d 523 (N.C. 1986).
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Jackson v. Hous. Auth. of the City of High Point, 341 S.E.2d 523 (N.C. 1986). · cites it 10× “C.G.S. § 12-3 (1981), Rules for construction of statutes, provides inter alia that, "unless such construction would be inconsistent with the manifest intent of the General Assembly, .”
DiDonato v. Wortman, 358 S.E.2d 489 (N.C. 1987). · cites it 2× “NOTES [1] The legislature has stated that "[t]he word `person' shall extend and be applied to bodies politic and corporate, as well as to individuals, unless the context clearly shows to the contrary.”
Miller v. Town of Westport, 842 A.2d 558 (Conn. 2004). · cites it 2× “Westport Zoning Regulations §§ 12-3 and 31-2,1 (the minimum square foot provisions).”
Bailey v. State, 412 S.E.2d 295 (N.C. 1991). · cites it 2× “§ 105-267 does not expressly preclude collective—as opposed to individual—demands for refunds of taxes.”
Sonn v. Plan. Comm'n, 374 A.2d 159 (Conn. 1976). “The subdivision regulations upon which the commission, acting administratively, should rule must contain known and fixed standards applying to all cases of a like nature, and must conform to the principle that a regulation, like a statute, cannot be too general in its terms.”
Nicoli v. Plan. & Zoning Comm'n, 368 A.2d 24 (Conn. 1976). “) § 12-3, p. 30, cited in Finn v. Planning & Zoning Commission, 156 Conn.”
Gilman v. Pedersen, 438 A.2d 780 (Conn. 1981). “1977) § 12-3. Repudiation is actionable only in the absence of breach or repudiation by the other contracting party; only a party himself not in default has the right to claim that the other party’s manifestation of an intention not to perform constitutes a breach of the…”
Finn v. Plan. & Zoning Comm'n, 244 A.2d 391 (Conn. 1968). “) §12-3. “In other words, in order to determine whether the regulation in question was within the authority of the commission to enact, we do not search for a statutory prohibition against such an enactment; rather, we must search for statutory authority for the enactment.”
Prop. Grp., Inc. v. Plan. & Zoning Comm'n of Tolland, 613 A.2d 1364 (Conn. App. Ct. 1992). ““ ‘It has been said that the whole field of subdivision regulation is peculiarly a creature of legislation.”
Matter of Est. of Norton, 410 S.E.2d 484 (N.C. 1991). · cites it 4× “C.G.S. § 12-3(9) (1986). The requirements for an incorporation by reference were articulated by this Court in Watson v.”
Miller v. Zoning Bd. of Appeals, 647 A.2d 1050 (Conn. App. Ct. 1994). “Westport zoning regulations § 12-3 provides: “Each lot shall have a minimum of one (1) acre (43,560 square feet) and shall be of such shape that a square with one hundred fifty (150) feet on each side will fit on the lot.”
South East Prop. Owners & Residents Ass'n v. City Plan Comm'n, 244 A.2d 394 (Conn. 1968). “We note in passing that the power to grant variances to subdivision regulations does not exist pursuant to the general statutes.”
Show all 18 citing cases →
— Conn. Gen. Stat. § 12-3(6) — 6 cases
Jackson v. Hous. Auth. of the City of High Point, 341 S.E.2d 523 (N.C. 1986). “C.G.S. § 12-3 (1981), Rules for construction of statutes, provides inter alia that, "unless such construction would be inconsistent with the manifest intent of the General Assembly, .”
DiDonato v. Wortman, 358 S.E.2d 489 (N.C. 1987). “NOTES [1] The legislature has stated that "[t]he word `person' shall extend and be applied to bodies politic and corporate, as well as to individuals, unless the context clearly shows to the contrary.”
State v. Kinston Charter Acad. (N.C. 2021).
DiCesare v. Charlotte-Mecklenburg Hosp. Auth. (N.C. 2020).
State v. Kinston Charter Acad. (N.C. 2021).
— Conn. Gen. Stat. § 12-3(9) — 1 case
Matter of Est. of Norton, 410 S.E.2d 484 (N.C. 1991). “C.G.S. § 12-3(9) (1986). The requirements for an incorporation by reference were articulated by this Court in Watson v.”
— Conn. Gen. Stat. § 12-3(b) — 2 cases
State v. Kinston Charter Acad. (N.C. 2021).
State v. Kinston Charter Acad. (N.C. 2021).
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