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- Title
A Lemon of a Law: Connecticut Denies Reimbursement of Sales Tax Refunded to Customers Under the State's Lemon Law.
- Authors
Morley, Megan V.
- Abstract
The article discusses various provisions of the Lemon Law in Connecticut. Lemon laws enable consumers to enforce a motor vehicle manufacturer's express warranty on an automobile. The Connecticut legislature enacted the first lemon law in 1982, after which most states created their own laws regarding defective automobiles. DaimlerChrysler Corp., a manufacturer of motor vehicles for sale and lease in Connecticut, refunded the purchase price to consumers who had returned defective automobiles in accordance with the Connecticut Lemon Law. It is stated that the Connecticut Lemon Law does not provide a sales tax reimbursement to vehicle manufacturers.
- Subjects
CONNECTICUT; AUTOMOBILE defect laws; EXPRESS warranty; AUTOMOBILES; DAIMLERCHRYSLER AG; WARRANTY; SALES tax; EXCISE tax; AUTOMOBILE industry
- Publication
Tax Lawyer, 2008, Vol 61, Issue 4, p1283
- ISSN
0040-005X
- Publication type
Article