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

Connecticut Statutes

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

Connecticut § 12-650

Title 12Taxation

Ch. 228dMarijuana and Controlled Substances Tax

This text of Connecticut § 12-650 (Cancellation of liabilities or assessments outstanding on July 1, 2021.) 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. § 12-650 (2026).

Text

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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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.

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.