Connecticut Statutes
§ 12-39v — Refund to person of tax collected from customer.
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.