Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 227 — Sale of Petroleum Products Gross Earnings Tax
Connecticut General Statutes

Conn. Gen. Stat. § 12-600 (2026)

Taxes to be paid before instituting action on tax in court

✓ current as of May 2026
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Any taxes, penalties or interest due from any company under the provisions of sections 12-587 to 12-602, inclusive, shall be paid in full before any action may be instituted in any state court to challenge all or any part of the provisions of said sections. No injunction or restraining order shall be issued by any state court to stay or prevent the imposition or collection of taxes as provided under said sections.

(P.A. 80-71, S. 14, 30.)

History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date.

Cited. 202 C. 583; 215 C. 134.

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Notes of Decisions
Cited in 2 cases, 1987–1990 · leading case: Texaco Refining & Mktg. Co. v. Comm'r of Revenue Servs., 522 A.2d 771 (Conn. 1987).
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Texaco Refining & Mktg. Co. v. Comm'r of Revenue Servs., 522 A.2d 771 (Conn. 1987). · cites it 2× “The plaintiff paid this amount in full, under protest, as it was required to do by General Statutes § 12-600, 8 before commencing its appeal to the trial court pursuant to General Statutes § 12-597.”
Texaco, Inc. v. Groppo, 574 A.2d 1293 (Conn. 1990). · cites it 2× “As required by General Statutes § 12-600, the plaintiff had previously paid, under protest, the full amount of its assessment for the additional taxes, interest and penalties.”
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