Connecticut Statutes
§ 12-650 — Cancellation of liabilities or assessments outstanding on July 1, 2021.
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
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.