Connecticut Statutes

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

Connecticut § 12-432a
JurisdictionConnecticut
Title 12Taxation
Ch. 219Sales and Use Taxes

This text of Connecticut § 12-432a (Civil action by certain retailers prohibited.) 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. § 12-432a (2026).

Text

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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Bluebook (online)
Connecticut § 12-432a, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-432a.