{"data":{"id":"us-ct/conn.-gen.-stat.-12-39v","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-39v","heading":"Refund to person of tax collected from customer.","body":"Notwithstanding any other provision of law, no refund shall be made to a person of tax collected from a customer of such person until the person has established to the satisfaction of the Commissioner of Revenue Services that the amount of tax for which the refund is being claimed has been or will be repaid to the customer.","path":["TITLE 12. TAXATION","CHAPTER 202. COLLECTION OF STATE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_202.htm#sec_12-39v","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":"cb119aad1836adf614d44242338712560852b9ddaba0fdc958100ab79302f2b9","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-39u","next":"us-ct/conn.-gen.-stat.-12-39w"},"notice":"GroundRules: Original legal text. Not legal advice."}