Connecticut State Department of Revenue Services

1991 Policy Statements

PS 91(1), Corporation Business Tax Liability of Merged or Dissolved Foreign Corporation Failing to Procure a Certificate of Withdrawal
PS 91(2), Exemption From Sales and Use Taxes of Sales Made to Charitable and Religious Organizations
PS 91(3), Procedures Followed in Allowing or Disallowing Claims for Refund of Sales and Use Taxes That Purportedly Have Been Overpaid
PS 91(4), Procedures in Handling Freedom of Information Act Requests
PS 91(5), Procedures in Handling Requests for Disclosure of Tax Returns and Tax Return Information Pursuant to Conn. Gen. Stat. §12-15
PS 91(6), Procedures in Handling Requests for Issuance of Letter Rulings
PS 91(6.1), Procedures in Handling Requests for Issuance of Rulings
PS 91(6.2), Procedures in Handling Requests for Issuance of Rulings
PS 91(7), Farmer Tax Exemption Permits
PS 91(7.1),  Farmer Tax Exemption Permits
PS 91(7.2), Procedures on Applying for a Farmer Tax Exemption Permit
PS 91(7.3), Procedures on Applying for a Farmer Tax Exemption Permit
PS 91(7.4), Procedures on Applying for a Farmer Tax Exemption Permit
PS 91(7.5), Procedures on Applying for a Farmer Tax Exemption Permit