Connecticut § 12-39f - Refund of state taxes. Limit on interest added or awarded.
Full text of Connecticut Connecticut General Statutes § 12-39f — Refund of state taxes. Limit on interest added or awarded., with citation guidance and answers to common questions.
§ 12-39f. Refund of state taxes. Limit on interest added or awarded.
Sec. 12-39f. Refund of state taxes. Limit on interest added or awarded. (a) For purposes of making payment of any refund as provided in this title on account of any tax, or penalty or interest thereon, paid to the state, the Comptroller, upon certification by the Commissioner of Revenue Services, is authorized to draw on the Treasurer in the amount of such refund and the Treasurer shall pay the amount thereof from the fund to which such tax, penalty or interest is credited.
(b) Notwithstanding any provision of law, interest added to a refund of tax issued by the Commissioner of Revenue Services for a tax period shall not exceed five million dollars and no court may award interest in excess of five million dollars in any tax appeal in connection with a claim for refund of tax for a tax period.
(P.A. 85-356, S. 1, 9; P.A. 22-117, S. 4.)
History: P.A. 22-117 designated existing provisions as Subsec. (a) and added Subsec. (b) re limit on interest added or awarded to refund of tax, effective May 27, 2022.
See Sec. 12-39w re prohibition and time limit applicable to refund claims.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-39f
What does Connecticut General Statutes § 12-39f cover?
Section 12-39f ("Refund of state taxes. Limit on interest added or awarded.") 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 § 12-39f?
A common citation format is "Connecticut General Statutes § 12-39f" (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 § 12-39f 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.