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 § 12-600

Title 12Taxation

Ch. 227Sale of Petroleum Products Gross Earnings Tax

This text of Connecticut § 12-600 (Taxes to be paid before instituting action on tax in court.) 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. § 12-600 (2026).

Text

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.

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.