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As a heat wave is impacting the state, Connecticut's Extreme Hot Weather Protocol is activated through at least Sunday, July 5. Cooling centers are available statewide. To find the nearest location, visit www.211ct.org or call 2-1-1. [READ THE UPDATE]

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Connecticut State Department of Revenue Services
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2002 Rulings

Ruling 2002-1, Income Tax / Federal Preemption of State and Local Income Taxation
Ruling 2002-2, Corporation Business Tax / Tax Credit for Donation of Open Space Land
Ruling 2002-3, Sales and Use Tax / Admissions Tax / Motor Vehicle Fuels Tax / Application to a Federally Recognized Indian Tribe Located in Connecticut
Ruling 2002-4, Sales and Use Taxes / Business Management Services
Ruling 2002-5, Sales and Use Taxes / Computer and Data Processing Services / Telecommunications Services
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