2005 Formal Opinions

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• Honorable Pam Law, Commissioner of Revenue Services, 2005-033, Formal Opinion, Richard Blumenthal, Attorney General, State of Connecticut

  You have asked for an opinion whether non-profit employers’ mutual insurance associations under Conn. Gen. Stat. §§ 31-328 to 31-339 (“Mutual Association Statutes”) are “insurance companies” within the meaning of Conn. Gen. Stat. §12-201(4) and are therefore subject to the Connecticut insurance premium tax, Conn. Gen. Stat. §§12-201 to 12-212a (“Connecticut Premium Tax”).

• Honorable Louis C. DeLuca, Senate Republican Leader, 2005-029, Formal Opinion, Attorney General of Connecticut

  You have requested an opinion as to whether the provisions of Public Act No. 05-107, An Act Protecting Consumers in the Making of Income Tax Refund Anticipation Loans (Act), and in particular the provision limiting the interest rate on income tax refund anticipation loans, are enforceable (a) against national banks doing business in Connecticut or (b) against "facilitators" of such loans by national banks.

• Honorable James A. Amman, Speaker of the House and Honorable Christopher G. Donovan, House Majority Leader, 2005-028, Formal Opinion, Attorney General of Connecticut

  You have requested a formal opinion whether the Department of Revenue Services (DRS) is required to release certain tax documents and information to the Legislative Program Review and Investigations Committee (Committee) in connection with the Committee’s study of Connecticut’s tax system. In addition, you ask, if we conclude that DRS is required to provide the Committee such documents and information, may the Committee permit access to an outside consultant with which the Committee may contract to conduct a compilation and analysis of the tax data.