Regulations of Connecticut State Agencies
(a) A petition for declaratory ruling as to the applicability of any statute or of any regulation or order of the department shall be accepted by the commissioner if the petitioner proceeds as follows:
(1) The petition shall be in writing and submitted to the Commissioner of Revenue Services, 92 Farmington Avenue, Hartford, Connecticut 06115.
(2) The petition shall be signed by the petitioner or a duly authorized representative and shall include, for purposes of reply, the address of the petitioner or a duly authorized representative.
(3) A copy of the petition shall be served by the petitioner on any person whom the petitioner has reason to believe may not otherwise have knowledge thereof and may fairly be said to have an interest therein. Certification of such service shall be included in or attached to the petition.
(4) The petition shall state clearly the question of applicability upon which a ruling is sought and the factual background of the issue.
(5) The petition shall state the position of the petitioner with respect to the question of applicability.
(6) The petition may include legal arguments in support of the position of the petitioner.
(b) Within thirty days of receipt of the petition, the commissioner, in his discretion, may dispose of the petition either by written refusal to issue the declaratory ruling sought, stating reasons for such refusal, or by issuance of the declaratory ruling sought.
(Effective December 18, 1980)