Connecticut § 12-406 - Title.
Full text of Connecticut Connecticut General Statutes § 12-406 — Title., with citation guidance and answers to common questions.
§ 12-406. Title.
Sec. 12-406. Title. This chapter is known and shall be cited as the “Sales and Use Taxes Act”.
(1949 Rev., S. 2090; 1953, S. 1161d; P.A. 73-288, S. 6, 8; P.A. 89-123, S. 8.)
History: P.A. 73-288 changed name of act from “Education, Welfare and Public Health Tax Act” to “Sales and Use Tax Act”; P.A. 89-123 changed the chapter title from “Sales and Use Tax Act” to “Sales and Use Taxes Act”.
Cited. 145 C. 161.
Frequently Asked Questions About Connecticut § 12-406
What does Connecticut General Statutes § 12-406 cover?
Section 12-406 ("Title.") 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 § 12-406?
A common citation format is "Connecticut General Statutes § 12-406" (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 § 12-406 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.