{"data":{"id":"us-ct/conn.-gen.-stat.-12-408b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-408b","heading":"Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology.","body":"On and after July 1, 1991, any person, firm or corporation who pays a sales and use tax, which tax would not have been due prior to July 1, 1991, pursuant to subdivision (39) of section 12-412 of the general statutes, revision of 1958, revised to January 1991, shall recover the tax paid by (1) adding such tax to any amounts otherwise payable under a sales contract approved by the Public Utilities Regulatory Authority pursuant to subsection (d) of section 16-243a, and (2) amortizing such tax, together with interest at the rate paid on front-loaded payments, over the life of a sales contract approved by the department pursuant to said subsection (d).","path":["TITLE 12. TAXATION","CHAPTER 219*. SALES AND USE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_219.htm#sec_12-408b","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":"d92e5f1ac91ccdc14a8954e66a3915249895e4bac73aa43fed18c3b7427a5975","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-408a","next":"us-ct/conn.-gen.-stat.-12-408c"},"notice":"GroundRules: Original legal text. Not legal advice."}