Connecticut Statutes
§ 12-32 — Suits not barred by neglect of commissioner.
Connecticut § 12-32
JurisdictionConnecticut
Title 12Taxation
Ch. 201State and Local Revenue Services. Department of Revenue Services
This text of Connecticut § 12-32 (Suits not barred by neglect of commissioner.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Conn. Gen. Stat. § 12-32 (2026).
Text
No action commenced by the state against any person or corporation for the recovery of any sum in the nature of a tax, or for the recovery of the penalty for nonpayment thereof, shall be barred or defeated by reason of the omission or failure of the commissioner to perform the duties required of him.
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Legislative History
(1949 Rev., S. 1710.) Corporation itself is real debtor for unpaid taxes. 68 C. 311. Such a tax is valid, though nonresidents own stock and result is payment of higher tax paid by them than by resident stockholders. 185 U.S. 364. Cited. 2 CA 303.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.Cite This Page — Counsel Stack
Bluebook (online)
Connecticut § 12-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-32.