2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 202 - Collection of State Taxes
Section 12-39o - Issuance or renewal of license when taxes owed.
(a) For purposes of this section, “license” means (1) any license issued by the commissioner pursuant to the provisions of chapter 214, (2) any license issued by the commissioner pursuant to the provisions of section 12-330b, or (3) a seller’s permit issued by the commissioner pursuant to section 12-409.
(b) Prior to issuing or renewing the license of any person, the commissioner may determine whether such person owes taxes to this state, which taxes are finally due and payable and with respect to which any administrative or judicial remedies, or both, have been exhausted or have lapsed. If the commissioner determines that such person owes such taxes, the commissioner shall not issue a license to, or renew the license of, such person, until such person pays such taxes, or makes an arrangement satisfactory to the commissioner to pay such taxes.
(P.A. 13-150, S. 5.)
History: P.A. 13-150 effective July 1, 2013.
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