{"data":{"id":"us-ct/conn.-gen.-stat.-12-146b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-146b","heading":"Withholding of municipal payments for failure to pay property taxes.","body":"Any municipality, as defined in subsection (a) of section 12-41, may withhold any payment, or portion thereof, due to any business enterprise pursuant to any contract entered into on or after October 1, 1991, if any taxes levied by such municipality against any property owned by such business enterprise are delinquent and have been so delinquent for a period of not less than one year, provided no such amount withheld shall exceed the amount of tax, plus penalty and interest, outstanding at the time of withholding.","path":["TITLE 12. TAXATION","CHAPTER 204*. LOCAL LEVY AND COLLECTION OF TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_204.htm#sec_12-146b","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"eaaa26261b6bba9b78e3eeb9bba648d3f9ec0ca020cd60827fc29c48c5f21f58","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-146a","next":"us-ct/conn.-gen.-stat.-12-146c-and-12-146d"},"notice":"GroundRules: Original legal text. Not legal advice."}