Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-562-1_12-562-56a. Administrative Procedures |
Sec.12-562-51a. General rule
Latest version.
-
Sections 12-562-51a through 12-562-53a inclusive, of the Regulations of Connecticut State Agencies set forth the procedure to be followed by the board and division in the disposition of a request for declaratory rulings as to the validity or applicability of any statutory provision or of any regulation or order of the board or division. Such a ruling of the board or division disposing of a petition for a declaratory ruling shall have the same status as any decision or order of the board or division in a contested case.
(Effective October 24, 1986; Amended June 4, 1999)