Sec. 12-600. Taxes to be paid before instituting action on tax in court.
Sec. 12-600. Taxes to be paid before instituting action on tax in court. 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. Cited. 215 C. 134.