Connecticut § 12-408d - Disaggregation of information in returns of multitown retailers.
Full text of Connecticut Connecticut General Statutes § 12-408d — Disaggregation of information in returns of multitown retailers., with citation guidance and answers to common questions.
§ 12-408d. Disaggregation of information in returns of multitown retailers.
Sec. 12-408d. Disaggregation of information in returns of multitown retailers. For calendar quarters commencing on or after July 1, 2004, any retailer with sales in more than one town in this state, for which sales such retailer files a return under this chapter, shall disaggregate the information in the return, in such form as may be prescribed by the Commissioner of Revenue Services, to indicate the town in which sales occurred for which tax was collected by such retailer and the amount of such tax collected, by town.
(May Sp. Sess. P.A. 04-2, S. 25.)
History: May Sp. Sess. P.A. 04-2 effective May 12, 2004.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-408d
What does Connecticut General Statutes § 12-408d cover?
Section 12-408d ("Disaggregation of information in returns of multitown retailers.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-408d?
A common citation format is "Connecticut General Statutes § 12-408d" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-408d apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.