Connecticut Statutes
§ 12-39v — Refund to person of tax collected from customer.
Connecticut § 12-39v
This text of Connecticut § 12-39v (Refund to person of tax collected from customer.) 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. § 12-39v (2026).
Text
Notwithstanding any other provision of law, no refund shall be made to a person of tax collected from a customer of such person until the person has established to the satisfaction of the Commissioner of Revenue Services that the amount of tax for which the refund is being claimed has been or will be repaid to the customer.
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Legislative History
(P.A. 19-186, S. 30.) History: P.A. 19-186 effective July 1, 2019, and applicable to refund claims received on or after July 1, 2019.
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 § 12-39v, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-39v.