{"data":{"id":"us-ct/conn.-gen.-stat.-12-39f","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-39f","heading":"Refund of state taxes. Limit on interest added or awarded.","body":"(a) For purposes of making payment of any refund as provided in this title on account of any tax, or penalty or interest thereon, paid to the state, the Comptroller, upon certification by the Commissioner of Revenue Services, is authorized to draw on the Treasurer in the amount of such refund and the Treasurer shall pay the amount thereof from the fund to which such tax, penalty or interest is credited.\n(b) Notwithstanding any provision of law, interest added to a refund of tax issued by the Commissioner of Revenue Services for a tax period shall not exceed five million dollars and no court may award interest in excess of five million dollars in any tax appeal in connection with a claim for refund of tax for a tax period.","path":["TITLE 12. TAXATION","CHAPTER 202. COLLECTION OF STATE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_202.htm#sec_12-39f","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":"7f37d36c923a69b99202e5d95128b2d77c88ad6eca5af01a912bef4f8842b6b2","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-39d-and-12-39e","next":"us-ct/conn.-gen.-stat.-12-39g"},"notice":"GroundRules: Original legal text. Not legal advice."}