Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-432a
Civil action by certain retailers prohibited
Official textcga.ct.gov
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.
Source: view the official text
In this chapter (40 sections)
- 12-412j · Exemption for value of core parts
- 12-412k · Exemption for residential weatherization products and compact…
- 12-412m · Exemptions for beer and wine manufacturers and machinery used…
- 12-413 · Exemptions from use tax
- 12-413a · Exemption from use tax for vessels brought into the state…
- 12-413b · Credit for capital resources provided to institutions of…
- 12-414 · Returns and payment
- 12-414a · Liability for wilful nonpayment of taxes collected
- 12-415 · Deficiency assessment or reassessment
- 12-416 · Estimate and assessment if no return made
- 12-416a · Sharing of certain information and tax revenue with municipal…
- 12-416b · Revenue sharing of certain tax revenue with revenue agencies…
- 12-417 · Jeopardy assessment or reassessment
- 12-418 · Written protest
- 12-419 · Interest and penalties
- 12-419a · Sales tax liability subject to penalty or interest and which…
- 12-419b · Failure to file return when no tax is due
- 12-420 · Collection of taxes. Delinquent taxes
- 12-420a · Managed compliance and audit agreements: Definitions
- 12-420b · Managed compliance agreements, generally
- 12-420c · Managed audit agreements
- 12-421 · Hearing by commissioner
- 12-422 · Appeal
- 12-423 · Abatement of taxes
- 12-424 · Payment on termination of business and successor's liability
- 12-425 · Overpayments and refunds
- 12-425a · Time limit on claims for certain deficiency assessments or…
- 12-426 · Administration
- 12-426a · Penalty for failure to produce books, papers or records or to…
- 12-427 · Disposition of proceeds
- 12-428 · Wilful violations and corresponding penalties
- 12-428a · Sales suppression devices or phantom-ware. Penalty
- 12-429 · Oaths and subpoenas
- 12-430 · Miscellaneous provisions
- 12-430a · Determination of sales tax on certain construction equipment…
- 12-431 · Tax on casual sales of motor vehicles, vessels, snowmobiles…
- 12-432 · Use of proceeds
- 12-432a · Civil action by certain retailers prohibited
- 12-432b · Severability in application of sales and use tax to…
- 12-432c · Tax rate amendments contingent upon estimated gross tax…