{"data":{"id":"us-ct/conn.-gen.-stat.-12-419b","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-419b","heading":"Failure to file return when no tax is due.","body":"Any person required to file a return under the provisions of this chapter who fails to file such return within the time required in accordance with section 12-414 shall not be subject to the imposition of a penalty, as provided under section 12-30, when there is no tax due, with respect to such return. Such person may, however, be subject to the provisions of section 12-409 related to revocation of the permit of a seller for failure to comply with sales and use tax provisions.","path":["TITLE 12. TAXATION","CHAPTER 219*. SALES AND USE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_219.htm#sec_12-419b","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":"bb9d9847eea6ea0b279b438a3057d72abf3e6e11780aa29b5abcc4055c41e3bf","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-419a","next":"us-ct/conn.-gen.-stat.-12-420"},"notice":"GroundRules: Original legal text. Not legal advice."}