Connecticut § 12-600 Taxes to be paid before instituting action on tax in court.

Connecticut Statutes

§ 12-600 — Taxes to be paid before instituting action on tax in court.

Connecticut·Title 12 Taxation·Ch. 227 Sale of Petroleum Products Gross Earnings Tax

Any taxes, penalties or interest due from any company under the provisions of sections 12-587 to 12-602, inclusive, shall be paid in full before any action may be instituted in any state court to challenge all or any part of the provisions of said sections. No injunction or restraining order shall be issued by any state court to stay or prevent the imposition or collection of taxes as provided under said sections.

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Any taxes, penalties or interest due from any company under the provisions of sections 12-587 to 12-602, inclusive, shall be paid in full before any action may be instituted in any state court to challenge all or any part of the provisions of said sections. No injunction or restraining order shall be issued by any state court to stay or prevent the imposition or collection of taxes as provided under said sections.

Connecticut § 12-600 (Taxes to be paid before instituting action on tax in court.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(P.A. 80-71, S. 14, 30.) History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date. Cited. 202 C. 583; 215 C. 134.