Connecticut § 12-146b - Withholding of municipal payments for failure to pay property taxes.
Full text of Connecticut Connecticut General Statutes § 12-146b — Withholding of municipal payments for failure to pay property taxes., with citation guidance and answers to common questions.
§ 12-146b. Withholding of municipal payments for failure to pay property taxes.
Sec. 12-146b. Withholding of municipal payments for failure to pay property taxes. Any municipality, as defined in subsection (a) of section 12-41, may withhold any payment, or portion thereof, due to any business enterprise pursuant to any contract entered into on or after October 1, 1991, if any taxes levied by such municipality against any property owned by such business enterprise are delinquent and have been so delinquent for a period of not less than one year, provided no such amount withheld shall exceed the amount of tax, plus penalty and interest, outstanding at the time of withholding.
(P.A. 91-330.)
Secs. 12-146c and 12-146d. Payments by residents in the armed forces called to active service for military action in Iraq or Afghanistan. Payments by residents who are spouses domiciled with members of the armed forces called to active service for military action in Iraq. Sections 12-146c and 12-146d are repealed, effective October 1, 2016.
(June 30 Sp. Sess. P.A. 03-6, S. 42; June Sp. Sess. P.A. 05-3, S. 9; P.A. 11-62, S. 2; P.A. 16-191, S. 3.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-146b
What does Connecticut General Statutes § 12-146b cover?
Section 12-146b ("Withholding of municipal payments for failure to pay property taxes.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-146b?
A common citation format is "Connecticut General Statutes § 12-146b" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-146b apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.