Connecticut § 12-39v - Refund to person of tax collected from customer.
Full text of Connecticut Connecticut General Statutes § 12-39v — Refund to person of tax collected from customer., with citation guidance and answers to common questions.
§ 12-39v. Refund to person of tax collected from customer.
Sec. 12-39v. Refund to person of tax collected from customer. 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.
(P.A. 19-186, S. 30.)
History: P.A. 19-186 effective July 1, 2019, and applicable to refund claims received on or after July 1, 2019.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-39v
What does Connecticut General Statutes § 12-39v cover?
Section 12-39v ("Refund to person of tax collected from customer.") 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 § 12-39v?
A common citation format is "Connecticut General Statutes § 12-39v" (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 § 12-39v 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.