Connecticut General Statutes/Title 12/Chapter 202/Section 12-39h

CGS § 12-39h. Application of partial payment toward state tax liability in penalties, tax and interest.

Notwithstanding any instructions by the payor to the contrary, any partial payment against any tax outstanding shall be applied by the Commissioner of Revenue Services first to any penalties unless a waiver of penalty has been requested and approved in accordance with the general statutes, and (1) for periods ending on or after July 1, 2018, and prior to December 31, 2019, any amount in excess of such penalty shall be applied first to such tax and then to the interest on such tax, and (2) for periods ending on and after December 31, 2019, any amount in excess of such penalty shall be applied first to interest on such tax and then to the tax.

Short History

(P.A. 86-52, S. 1, 2; P.A. 17-147, S. 1; P.A. 19-186, S. 28.)

Long History

History: P.A. 17-147 replaced “applied first to interest on such tax and then to the tax” with “applied first to such tax and then to the interest on such tax”, and made technical changes, effective July 1, 2018; P.A. 19-186 designated existing provision re application of payment in excess of penalty to tax first as Subdiv. (1) and amended same to add “for periods ending on or after July 1, 2018, and prior to December 31, 2019,” and added Subdiv. (2) re application of payment in excess of penalty to interest first for periods on and after December 31, 2019, effective July 8, 2019.

PreviousCGS § 12-39g. State taxes and related penalties due from any taxpayer to be applied as reduction of any amount payable by the state to such taxpayer. Certain exceptions.NextCGS § 12-39i and 12-39j. Taxpayer may request application of payment to tax attributable to specific errors in a return. Annual inventory of estimated loss in state revenue related to each exemption under state taxes.