Connecticut Statutes

§ 12-432a — Civil action by certain retailers prohibited.

Connecticut·Title 12 Taxation·Ch. 219 Sales and Use Taxes
No retailer, as described in subparagraph (K) of subdivision (12) of subsection (a) of section 12-407, who fails to comply with the provisions of this chapter shall maintain any action in law or equity in this state on any sale or transaction included under said subparagraph.

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Legislative History

(February, 1965, P.A. 381, S. 3; P.A. 89-41, S. 3, 6; P.A. 18-26, S. 23.) History: P.A. 89-41 made the limitation on legal action in this section applicable to persons making retail sales from outside this state and not maintaining a place of business in this state; P.A. 18-26 replaced “defined in subdivision (g) of subsection (12)” with “described in subparagraph (K) of subdivision (12) of subsection (a)” and made a conforming change.

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