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Conn. Agencies Regs. Sec. 12-313-18a. Definitions.

(a) As used in regulations adopted under chapter 214 of the Connecticut General Statutes:

(1) “Commissioner” means the Commissioner of Revenue Services;

(2) “Department” means the Department of Revenue Services; and

(3) “Stamp” means any stamp authorized to be used under chapter 214 of the Connecticut General Statutes by the commissioner and includes heat-applied decals.