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2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 219 - Sales and Use Taxes
Section 12-432a - Civil action by certain retailers prohibited.
Universal Citation: CT Gen Stat § 12-432a (2019)
No retailer, as described in subparagraph (K) of subdivision (12) of subsection (a) of section 12-407, who fails to comply with the provisions of this chapter shall maintain any action in law or equity in this state on any sale or transaction included under said subparagraph.
(February, 1965, P.A. 381, S. 3; P.A. 89-41, S. 3, 6; P.A. 18-26, S. 23.)
History: P.A. 89-41 made the limitation on legal action in this section applicable to persons making retail sales from outside this state and not maintaining a place of business in this state; P.A. 18-26 replaced “defined in subdivision (g) of subsection (12)” with “described in subparagraph (K) of subdivision (12) of subsection (a)” and made a conforming change.
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