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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]

2003 Rulings

Ruling 2003-1, Motor Vehicle Fuels Tax / Biodiesel Fuel

Ruling 2003-2, Sales and Use Taxes / Drop Shipments / Fulfillment Services

Ruling 2003-3, Corporation Business Tax / Internal Revenue Code §338(h)(10) Elections