{"data":{"id":"us-ct/conn.-gen.-stat.-12-32","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-32","heading":"Suits not barred by neglect of commissioner.","body":"No action commenced by the state against any person or corporation for the recovery of any sum in the nature of a tax, or for the recovery of the penalty for nonpayment thereof, shall be barred or defeated by reason of the omission or failure of the commissioner to perform the duties required of him.","path":["TITLE 12. TAXATION","CHAPTER 201*. STATE AND LOCAL REVENUE SERVICES. DEPARTMENT OF REVENUE SERVICES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_201.htm#sec_12-32","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":"4a156abb1994b849617cf1fb3e1ea58ab77a3853373ea2396a82b0cebc5369e2","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-31","next":"us-ct/conn.-gen.-stat.-12-33"},"notice":"GroundRules: Original legal text. Not legal advice."}