The Connecticut Taxpayer's Bill of Rights, C.G.S. §12-39n, provides no implied right of action and explicitly states that the rights afforded to taxpayers therein are "available only insofar as they are implemented in other parts of the general statutes or rules or regulations of the Department of Revenue Services?"
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J.P. Alexandre, LLC v. Egbuna
Connecticut Appellate Court
August 13, 2012
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