Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 227 — Sale of Petroleum Products Gross Earnings Tax
Connecticut General Statutes

Conn. Gen. Stat. § 12-602 (2026)

Regulations

✓ current as of May 2026
Find cases: SyfertCases citing this section CT-CGAcga.ct.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
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.

(Return to Chapter
Table of Contents)		 (Return to
List of Chapters)		 (Return to
List of Titles)

Secs. 12-603 to 12-609. Reserved for future use.

(Return to Chapter
Table of Contents)		 (Return to
List of Chapters)		 (Return to
List of Titles)
Notes of Decisions
Cited in 1 case, 1987–1987 · leading case: Texaco Refining & Mktg. Co. v. Comm'r of Revenue Servs., 522 A.2d 771 (Conn. 1987).
Sort: Relevance Newest Treatment
Texaco Refining & Mktg. Co. v. Comm'r of Revenue Servs., 522 A.2d 771 (Conn. 1987). · cites it 4× “The legislature gave the defendant express authority, in General Statutes § 12-602, 20 to adopt regulations to implement the provisions of the act imposing a gross earnings tax on petroleum products.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.