CT.gov Home drs-beta Current: 1991 Policy Statements Trending Now For Businesses For Individuals Practitioners Forms Publications Research Library Search Department of Revenue Services Search the current Agency with a Keyword Filtered Topic Search 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