Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-39v
Refund to person of tax collected from customer
Official textcga.ct.gov
Notwithstanding any other provision of law, no refund shall be made to a person of tax collected from a customer of such person until the person has established to the satisfaction of the Commissioner of Revenue Services that the amount of tax for which the refund is being claimed has been or will be repaid to the customer.
(P.A. 19-186, S. 30.)
History: P.A. 19-186 effective July 1, 2019, and applicable to refund claims received on or after July 1, 2019.
Source: view the official text
In this chapter (36 sections)
- 12-35 · Duties of state collection agencies. Statute of limitations on…
- 12-35a · Lien on personal property as security related to delinquent…
- 12-35b · Definitions for sections concerning state liens on real…
- 12-35c · Collection in courts of other states or District of Columbia.…
- 12-35f · Offset of tax refunds
- 12-35g · Tax amnesty program for unpaid tax for periods ending November…
- 12-35h · Credit of taxpayer's account for unpaid taxes collected by…
- 12-35i · Tax amnesty program for unpaid taxes for periods ending…
- 12-35j · Facilitation of issuance of tax warrants
- 12-36 · Jeopardy collection of taxes due state
- 12-37 · State suspense tax book
- 12-38 · Interest on taxes, fees and assessments due from municipality…
- 12-39 · Abatement of state taxes. Commissioner to prepare and maintain…
- 12-39a · Payment date when last date is a Saturday, Sunday, holiday or…
- 12-39aa · Tax returns, claims, statements or other documents concerning…
- 12-39b · Records of cancellation or revision of tax liability
- 12-39bb · Records of department. Reproductions of records
- 12-39c · Monthly reports concerning state taxes to committee of General…
- 12-39cc · Data match system with financial institutions
- 12-39dd · Duplicate information returns required to be filed by…
- 12-39f · Refund of state taxes. Limit on interest added or awarded
- 12-39g · State taxes and related penalties due from any taxpayer to be…
- 12-39h · Application of partial payment toward state tax liability in…
- 12-39k · Granting of extensions requested by persons other than the…
- 12-39m · Posting of bond by taxpayer objecting to an assessment.…
- 12-39n · Taxpayer's Bill of Rights
- 12-39o · Issuance or renewal of license when taxes owed or returns…
- 12-39p · Disaster-related or emergency-related work performed in the…
- 12-39q
- 12-39r · Payment of state taxes by credit card, charge card or debit…
- 12-39s · Cancellation of unpaid portion of erroneously or illegally…
- 12-39t · Suspension of statute of limitations for filing a claim for…
- 12-39u · Offsetting of overpayments and underpayments of taxes
- 12-39v · Refund to person of tax collected from customer
- 12-39w · Claims for refund where results of civil audit, investigation,…
- 12-39z · Rounding of dollar amounts in returns, statements or other…