The following words, as used in this title and in all other statutes relating to the assessment and collection of taxes, except when otherwise indicated by the context, shall be defined as follows: “Commissioner” or “Commissioner of Revenue Services” means the Commissioner of Revenue Services or his authorized agent; “company” means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality; “person” means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian.
Conn. Gen. Stat. § 12-1
Definitions
Applied in 1 court decision — leading case Hoffman v. R & E Builders, Inc. (In Re Woodland Builders, Inc.) (1988)
Most recently applied in Hoffman v. R & E Builders, Inc. (In Re Woodland Builders, Inc.) (July 1988)
(1949 Rev., S. 1678; P.A. 77-614, S. 139, 610; P.A. 95-79, S. 22, 189; P.A. 97-243, S. 1, 67.) History: P.A. 77-614 substituted commissioner of revenue services for tax commissi…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.