No retailer, as described in subparagraph (K) of subdivision (12) of subsection (a) of section 12-407 , who fails to comply with the provisions of this chapter shall maintain any action in law or equity in this state on any sale or transaction included under said subparagraph.
Conn. Gen. Stat. § 12-432a
Civil action by certain retailers prohibited
Known as the Sales and Use Taxes Act
The act spans §§ 12–12 (73 sections).
(February, 1965, P.A. 381, S. 3; P.A. 89-41, S. 3, 6; P.A. 18-26, S. 23.) History: P.A. 89-41 made the limitation on legal action in this section applicable to persons making re…
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.