Connecticut § 12-32 - Suits not barred by neglect of commissioner.
Full text of Connecticut Connecticut General Statutes § 12-32 — Suits not barred by neglect of commissioner., with citation guidance and answers to common questions.
§ 12-32. Suits not barred by neglect of commissioner.
Sec. 12-32. Suits not barred by neglect of commissioner. No action commenced by the state against any person or corporation for the recovery of any sum in the nature of a tax, or for the recovery of the penalty for nonpayment thereof, shall be barred or defeated by reason of the omission or failure of the commissioner to perform the duties required of him.
(1949 Rev., S. 1710.)
Corporation itself is real debtor for unpaid taxes. 68 C. 311. Such a tax is valid, though nonresidents own stock and result is payment of higher tax paid by them than by resident stockholders. 185 U.S. 364.
Cited. 2 CA 303.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-32
What does Connecticut General Statutes § 12-32 cover?
Section 12-32 ("Suits not barred by neglect of commissioner.") 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 § 12-32?
A common citation format is "Connecticut General Statutes § 12-32" (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 § 12-32 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.