Conn. Gen. Stat. § 12-39w
This is the official text of Conn. Gen. Stat. § 12-39w, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Sec. 12-39w. Claims for refund where results of civil audit, investigation, examination or reexamination have become final.
Official statutory text
(2) A taxpayer may file a claim of refund for any period for which the results of any civil audit, investigation, examination or reexamination conducted by the commissioner have become final by operation of law or for which the associated administrative or judicial rights of appeal have been exhausted, provided such claim is filed not later than six months after the date such results become final by operation of law or the date such rights of appeal are exhausted, as applicable and whichever is later.
(b) The provisions of subsection (a) of this section shall not affect claims for refunds authorized under the provisions of sections 12-226 , 12-704 and 12-727 .
(b) The provisions of subsection (a) of this section shall not affect claims for refunds authorized under the provisions of sections 12-226 , 12-704 and 12-727 .
Status: in_force · Read it on the official government site
Need a lawyer in Connecticut?
Find a Connecticut lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.