Connecticut § 12-39f Refund of state taxes. Limit on interest added or awarded.

Connecticut Statutes

§ 12-39f — Refund of state taxes. Limit on interest added or awarded.

Connecticut § 12-39f

Title 12Taxation

Ch. 202Collection of State Taxes

This text of Connecticut § 12-39f (Refund of state taxes. Limit on interest added or awarded.) 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. § 12-39f (2026).

Text

(a)For purposes of making payment of any refund as provided in this title on account of any tax, or penalty or interest thereon, paid to the state, the Comptroller, upon certification by the Commissioner of Revenue Services, is authorized to draw on the Treasurer in the amount of such refund and the Treasurer shall pay the amount thereof from the fund to which such tax, penalty or interest is credited.

(b)Notwithstanding any provision of law, interest added to a refund of tax issued by the Commissioner of Revenue Services for a tax period shall not exceed five million dollars and no court may award interest in excess of five million dollars in any tax appeal in connection with a claim for refund of tax for a tax period. See Sec. 12-39w re prohibition and time limit applicable to refund c

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(a) For purposes of making payment of any refund as provided in this title on account of any tax, or penalty or interest thereon, paid to the state, the Comptroller, upon certification by the Commissioner of Revenue Services, is authorized to draw on the Treasurer in the amount of such refund and the Treasurer shall pay the amount thereof from the fund to which such tax, penalty or interest is credited. (b) Notwithstanding any provision of law, interest added to a refund of tax issued by the Commissioner of Revenue Services for a tax period shall not exceed five million dollars and no court may award interest in excess of five million dollars in any tax appeal in connection with a claim for refund of tax for a tax period. See Sec. 12-39w re prohibition and time limit applicable to refund claims.

Legislative History

(P.A. 85-356, S. 1, 9; P.A. 22-117, S. 4.) History: P.A. 22-117 designated existing provisions as Subsec. (a) and added Subsec. (b) re limit on interest added or awarded to refund of tax, effective May 27, 2022.