Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-600
Taxes to be paid before instituting action on tax in court
Official textcga.ct.gov
Any taxes, penalties or interest due from any company under the provisions of sections 12-587 to 12-602, inclusive, shall be paid in full before any action may be instituted in any state court to challenge all or any part of the provisions of said sections. No injunction or restraining order shall be issued by any state court to stay or prevent the imposition or collection of taxes as provided under said sections.
(P.A. 80-71, S. 14, 30.)
History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date.
Cited. 202 C. 583; 215 C. 134.
Source: view the official text
In this chapter (17 sections)
- 12-587 · Definitions. Imposition of tax. Exemptions. Rate. Returns and…
- 12-587a · Tax credit for company liable for tax on sale of petroleum…
- 12-588 · Conduct of business subject to tax by fiduciary
- 12-589 · Refunds of overpayment of tax. Interest
- 12-590 · Penalty for failure to pay tax when due. Waiver of penalty
- 12-591 · Penalties for wilful violations of requirements in this chapter
- 12-592 · Inquiries, investigations or hearings related to the tax
- 12-593 · Deficiency assessments and related penalties. Extension of…
- 12-594 · Interest added to deficiency assessments. Tax due as a lien on…
- 12-595 · Application for hearing by taxpayer. Hearings ordered by…
- 12-596 · Abatement of uncollectible tax
- 12-597 · Appeals by taxpayer
- 12-598 · Tax on gross earnings in a fiscal year received after the end…
- 12-599 · Tax to constitute operating overhead of taxpayer. Limitation…
- 12-600 · Taxes to be paid before instituting action on tax in court
- 12-601 · Severability
- 12-602 · Regulations