Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-722(a)-1
Addition to tax not subject to interest or penalty
# (a)
If an individual is subject to an addition to tax under section 12-722(a) of the
Connecticut General Statutes, the addition to tax shall not be subject to interest or penalty, whether or not the individual pays the addition to tax on or before the period of underpayment, as described in section 12-722(b) of the General Statutes, expires.
# (b)
While this section pertains to Section 12-722(a) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.
Amendment history
November 18, 1994; amended February 10, 2004
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-717(a)-1 · Part-year resident individuals: income derived from or…
- 12-717(b)-1 · Part-year resident trusts: income derived from or…
- 12-717(c)(1)-1 · Special accruals: change from resident to nonresident
- 12-717(c)(2)-1 · Special accruals: change from nonresident to resident
- 12-717(c)(3)-1 · Accrued items not to be included in subsequent taxable
- 12-717(c)(4)-1 · Special accruals not required in certain cases
- 12-720(b)-1 · Repealed, April 6, 2000
- 12-720(c)-1 · Repealed, April 6, 2000
- 12-720(d)-1 · Repealed, April 6, 2000
- 12-721(a)-1 · Repealed, April 6, 2000
- 12-721(b)-1 · Repealed, April 6, 2000
- 12-722-1 · Estimated tax payments by husband and wife. Change of…
- 12-722(a)-1 · Addition to tax not subject to interest or penalty
- 12-722(a)-2 · Repealed, February 10, 2004
- 12-722(b)-1 · Repealed, February 10, 2004
- 12-722(c)-1 · Repealed, April 6, 2000
- 12-722(d)(2)-1 · Annualized income installments
- 12-722(f)-1 · Repealed, February 10, 2004
- 12-722(g)-1 · Repealed, February 10, 2004
- 12-722(h)-1 · Repealed, February 10, 2004
- 12-722(i)-1 · Repealed, April 6, 2000
- 12-722(j)-1 · See § 12-722(d)(2)-1
- 12-722(n)-1 · Installments due after date of death
- 12-723-1 · Extension of time for filing returns
- 12-723-2 · Extension of time for filing group returns