Whenever the Second Injury Fund is required pursuant to section 31-355 of the General Statutes or subsection (f) of section 31-349 of the General Statutes to pay benefits or compensation mandated by the provisions of the Workers' Compensation Act Chapter 568, for any employer or insurer who fails or is unable to make such payments, the amount so paid by the Fund shall be collected by any means provided by law for the collection of any tax due the state of Connecticut including any means provided by section 12-35 of the General Statutes.
Conn. Agencies Regs. § 31-354-14