Connecticut Sampling Bibliography

Statutes

• Public Act: PA 97-243, §§28, 29.
• Statute: 12-39m; 12-415; 12-416; 12-426.

• 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).