Connecticut General Statutes
Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut
Section 12-242pp. - Declaratory judgment.

The Attorney General or any owner may bring an action for declaratory judgment in the superior court for the judicial district of Hartford against the secretary to determine the constitutionality of sections 4-186, 10a-236, 12-39l, 12-213, 12-225, 12-233 or 12-242ee to 12-242yy, inclusive, or any portion thereof, provided in any such declaratory judgment action, the court shall have no jurisdiction to hear or determine any claim of the owner regarding the amount of compensation awarded to such owner or that such compensation is not just. Notwithstanding section 52-191, any action brought pursuant to this section shall have precedence over all other civil actions in respect to the order of trial.

(P.A. 88-230, S. 1, 12; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-2, S. 13, 37; 95-220, S. 4–6.)
History: P.A. 95-2 effective March 8, 1995 (Revisor's note: P.A. 88-230, 90-98, 93-142 and 95-220 authorized substitution of “judicial district of Hartford” for “judicial district of Hartford-New Britain” in 1995 public and special acts, effective September 1, 1998).

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut

Section 12-242ee. - Legislative findings.

Section 12-242ff. - Definitions.

Section 12-242gg. - Eminent domain; taking of right to claim income exclusion; notice of aggregate condemnation. Waiver of right to claim taking.

Section 12-242hh. - Notice of taking. Claim for compensation form.

Section 12-242ii. - Notice of individual condemnation. Statement of acceptance. Deposit of funds. Rejection of compensation form.

Section 12-242jj. - Statement of acceptance; rejection of statement of acceptance.

Section 12-242kk. - Condemnation appeals; class action; withdrawal of notice.

Section 12-242ll. - Settlement of claim.

Section 12-242mm. - Withdrawal of assessment deposit.

Section 12-242nn. - Failure to return acceptance or file appeal.

Section 12-242oo. - Exclusive remedy.

Section 12-242pp. - Declaratory judgment.

Section 12-242qq. - Reach-back.

Section 12-242rr. - Method of payment of refunds.

Section 12-242ss. - Extension of time to grant refunds in certain cases.

Section 12-242tt. - Refunds and exclusion of related expenses applicable to pending returns.

Section 12-242uu. - Bond authorization.

Section 12-242vv. - Confidentiality of taxpayer information.

Section 12-242ww. - State action against third party; waiver.

Section 12-242xx. - Regulations.

Section 12-242yy. - Authority for assistance through contract or agreement.