In Amoco Oil. Co. v. Liberty Auto & Elec. Co., 262 Conn. 142, 810 A.2d 259, 264 (Conn. 2002), the court found that instead of an action for indemnification, the parties are really bringing a general contract action because no third parties were involved. Id. at 263.
The court discussed indemnity in great detail in order to illustrate why it was a general contract case rather than indemnity. Id.
Accordingly, while the trial court concluded that the "statute of limitations begins to run once liability is incurred," this rule of law belongs within the realm of contracts in general, not indemnity contracts.
In the Amoco opinion itself, the court finds that the statute of limitations starts at different times for loss and liability, noting that this distinction between indemnity against loss and that of liability has been understood for over 140 years. Id. at 264.