Connecticut General Statutes 12-39v – Refund to person of tax collected from customer
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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.
Terms Used In Connecticut General Statutes 12-39v
- person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
- tax: includes not only the principal of any tax but also all interest, penalties, fees and other charges added thereto by law. See Connecticut General Statutes 12-35