Conn. Gen. Stat. § 12-32
Current with legislation from the 2023 Regular and Special Sessions.
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.
Conn. Gen. Stat. § 12-32
(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.