Conn. Gen. Stat. § 12-39v
Current with legislation from the 2024 Regular and Special Sessions.
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.
Conn. Gen. Stat. § 12-39v