Conn. Gen. Stat. § 12-330nn
This is the official text of Conn. Gen. Stat. § 12-330nn, part of Connecticut’s Gen. Stat — part of the compiled statutory law of Connecticut, published by the state as "Gen. Stat." Browse the sections below, each linked to its official government source.
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Sec. 12-330nn. Applicability of chapter 219.
Official statutory text
(b) No person may purchase cannabis on a resale basis and no exemption under chapter 219 shall apply to the sale of cannabis, except as provided under section 12-412 , for the sale of cannabis for palliative use.
(c) (1) No cannabis retailer, hybrid retailer, micro-cultivator or delivery service, nor the Department of Revenue Services, shall issue a refund to a purchaser for any tax paid under chapter 219 for the sale of cannabis.
(2) The Commissioner of Revenue Services shall not issue a refund to a cannabis retailer, hybrid retailer, micro-cultivator or delivery service of any tax paid under chapter 219 by such cannabis retailer, hybrid retailer or micro-cultivator.
(d) The provisions of subsection (g) of section 12-330 ll , subsection (f) of section 12-330mm and subsection (c) of this section shall not be construed as authorizing suit against the state or any political subdivision thereof by a person against whom any tax, penalty or interest has been erroneously or illegally assessed or from whom any tax, penalty or interest has been erroneously or illegally collected and shall not be construed as a waiver of sovereign immunity.
(c) (1) No cannabis retailer, hybrid retailer, micro-cultivator or delivery service, nor the Department of Revenue Services, shall issue a refund to a purchaser for any tax paid under chapter 219 for the sale of cannabis.
(2) The Commissioner of Revenue Services shall not issue a refund to a cannabis retailer, hybrid retailer, micro-cultivator or delivery service of any tax paid under chapter 219 by such cannabis retailer, hybrid retailer or micro-cultivator.
(d) The provisions of subsection (g) of section 12-330 ll , subsection (f) of section 12-330mm and subsection (c) of this section shall not be construed as authorizing suit against the state or any political subdivision thereof by a person against whom any tax, penalty or interest has been erroneously or illegally assessed or from whom any tax, penalty or interest has been erroneously or illegally collected and shall not be construed as a waiver of sovereign immunity.
Status: in_force · Read it on the official government site
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