The Commissioner of Revenue Services is authorized to pay to a revenue agency of another state an amount not to exceed fifty per cent of the tax actually collected as the result of an assessment made under section 12-416 against any purchaser of tangible personal property or services described in subdivision (2) of subsection (a) of section 12-407 if said commissioner, in the commissioner's sole discretion, determines that information provided by such agency was instrumental in the making of such assessment.
(P.A. 98-244, S. 19, 35; P.A. 02-103, S. 20.)
History: P.A. 98-244 effective June 8, 1998; P.A. 02-103 made technical changes.
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