Connecticut Statutes

§ 12-650 — Cancellation of liabilities or assessments outstanding on July 1, 2021.

Connecticut·Title 12 Taxation·Ch. 228d Marijuana and Controlled Substances Tax
Notwithstanding the provisions of this chapter, revision of 1958, revised to January 1, 2021, any outstanding liabilities or assessments, or any portion thereof, made under said chapter related to the sale, purchase, acquisition or possession within the state or the transport or importation into the state, of marijuana, as defined in section 21a-240, shall be cancelled. The Commissioner of Revenue Services may take any action necessary to effectuate the cancellation of such liabilities and assessments. No cancellation of a liability or an assessment pursuant to this section shall entitle any person affected by such cancellation to a refund or credit of any amount previously paid or collected in connection with such liability or assessment.

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Connecticut § 12-650 (Cancellation of liabilities or assessments outstanding on July 1, 2021.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

State v. Parentau, No. Mv-11-177550 (Feb. 24, 1995)
1995 Conn. Super. Ct. 1493 (Connecticut Superior Court, 1995)
D.A. Pincus Co., Inc. v. Meehan, No. 377269 (Nov. 29, 1994)
1994 Conn. Super. Ct. 12133 (Connecticut Superior Court, 1994)

Legislative History

(P.A. 91-397, S. 1; June Sp. Sess. P.A. 21-1, S. 130.) History: June Sp. Sess. P.A. 21-1 replaced existing definitions with provision re cancellation of outstanding liabilities or assessments, effective July 1, 2021. Cited. 235 C. 539.

Nearby Sections

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