Connecticut Sampling Bibliography

Statutes

Public Act: PA 97-243, §§28, 29.

Statute: 12-39m; 12-415; 12-416; 12-426.

Department of Revenue Statements

Policy Statement 93(4), (December 8, 1983) (When the Connecticut Department of Revenue is conducting concurrent examinations of both a retailer and the retailer's customer, any deficiency on sale between these parties will be assessed on the retail customer rather than the retail seller).

Policy Statement 98(5), (October 21, 1998). Tax Analysts Document No. 98-34038. (Sets forth procedures for refund claims for overpaid sales and use taxes. The Department may allow sampling methods for claims of over-assessed use taxes).

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