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§ 12-195a — Connecticut Law | CourtGPT
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Connecticut Legal Code

§ 12-195a

Connecticut Title 12 — Connecticut law

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As used in sections 12-195a to 12-195g, inclusive, unless the context requires otherwise:(a) 'Goods' means goods as defined in subdivision (44) of subsection (a) of section 42a-9-102;(b) 'Proceeds' means proceeds as defined in subdivision (64) of subsection (a) of section 42a-9-102;(c) 'Debtor' means taxpayer;(d) 'Secured party' means municipality;(e) 'Collateral' means property which is the subject of the lien;(f) 'Obligations' means amount of tax and accrued interest claimed to be due by the municipality by the lien;(g) 'Default' means the date of filing of notice of a tax lien;(h) 'Person' means any individual, trust, partnership, association, company, limited liability company or corporation;(i) 'Purchase money security interest' means purchase money security interest as defined in section 42a-9-103a.(1971, P.A. 722, S. 1; P.A. 77-604, S. 44, 84; P.A. 95-79, S. 25, 189; P.A. 01-132, S. 158.)History: P.A. 77-604 redefined 'goods' by substituting Subdiv. '(h)' for Subdiv. (f); P.A. 95-79 redefined 'person' to include a limited liability company, effective May 31, 1995; P.A. 01-132 replaced Sec. 42a-9-105(1)(h) with Sec.

goods' by substituting Subdiv. '(h)' for Subdiv. (f); P.A. 95-79 redefined 'person' to include a limited liability company, effective May 31, 1995; P.A. 01-132 replaced Sec. 42a-9-105(1)(h) with Sec. 42a-9-102(a)(44) as the statutory reference for the definition of 'goods', replaced Sec. 42a-9-306(1) with Sec. 42a-9-102(a)(64) as the statutory reference for the definition of 'proceeds' and replaced Sec. 42a-9-107 with Sec. 42a-9-103a as the statutory reference for the definition of 'purchase money security interest'.

Source: https://www.cga.ct.gov/current/pub/chap_205.htm#sec_12-195a· Version 2026