CTHRepealedLegislation
Sales Tax (Old Law) Regulations
40Particulars to be supplied by Commissioner
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40 Particulars to be supplied by Commissioner
(1) The Commissioner, in referring a decision to a Board of Review in accordance with subsection (1) of section 42 of the Sales Tax Assessment Act (No. 1) 1930-1953, shall furnish the Board with a printed or typewritten statement, in quadruplicate, containing:
(a) the name and address of the taxpayer;
(b) full details of the taxpayer’s claim as made to the Commissioner; and
(c) the Commissioner’s reasons for disallowing the taxpayer’s claim.
(2) The Commissioner shall at the same time furnish the taxpayer with a copy of the statement.