Connecticut General Statutes

Conn. Gen. Stat. § 12-32 (2026)

Suits not barred by neglect of commissioner

✓ current as of May 2026

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No action commenced by the state against any person or corporation for the recovery of any sum in the nature of a tax, or for the recovery of the penalty for nonpayment thereof, shall be barred or defeated by reason of the omission or failure of the commissioner to perform the duties required of him.

(1949 Rev., S. 1710.)

Corporation itself is real debtor for unpaid taxes. 68 C. 311. Such a tax is valid, though nonresidents own stock and result is payment of higher tax paid by them than by resident stockholders. 185 U.S. 364.

Cited. 2 CA 303.

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Notes of Decisions

Cited in 6 cases, 1984–2000 · leading case: State v. Indrisano, 640 A.2d 986 (Conn. 1994).

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State v. Indrisano, 640 A.2d 986 (Conn. 1994). · cites it 3× “1988) § 12-32, p. 1036. A statute may, however, have an unmistakable core meaning of prohibited conduct but, nonetheless, be vague in some of its applications.”

Ramos v. Town of Vernon, 761 A.2d 705 (Conn. 2000). “By contrast, a vague statute may or may not be overbroad; the vice of vagueness is that someone contemplating a course of conduct, expressive or otherwise, may be unable to tell what is forbidden.”

State v. DeFrancesco, 668 A.2d 348 (Conn. 1995). “1988)] § 12-32, p. 1036. State v. Indrisano, [supra, 228 Conn.”

Benjamin v. Bailey, 662 A.2d 1226 (Conn. 1995). “Tribe, [supra,] § 12-32, p. 1036.” State v. Indrisano, 228 Conn.”

State v. Wilchinski, 700 A.2d 1 (Conn. 1997). “B The defendant argues that § 53a-217a lacks a core meaning because its language is not susceptible of a consistent interpretation, either by persons attempting to comply with the statute, by police officers attempting to enforce it, or by judges attempting to fashion…”

Geckle v. Dubno, 478 A.2d 263 (Conn. App. Ct. 1984). · cites it 2× “The plaintiff here was himself responsible for listing the personal property with the tax assessor of each town in which the property was located, and for the payment of the taxes imposed thereon.”

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