Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-387c
“Tax” to include interest and penalties
Official textcga.ct.gov
For the purposes of sections 12-387a and 12-387b, the words “tax” and “taxes” shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a similar statute of another state, or political subdivision thereof, shall be recognized and enforced by the courts of this state to the same extent that the laws of such other state permit the enforcement in its courts of liability for such interest or penalties or both, due under the tax laws of this state or any political subdivision thereof.
(1972, P.A. 266, S. 3.)
PART VI
MISCELLANEOUS PROVISIONS
Source: view the official text
In this chapter (40 sections)
- 12-355 · Compounding of tax. Contingent remainders
- 12-356 · Determination of value of contingent interest by Insurance…
- 12-357 · Supervision by commissioner
- 12-358 · Reports by clerks of probate courts. Certified copies of wills…
- 12-359 · Reports of representatives of transferors
- 12-363 · Jointly-owned real property; certificate of tax payment
- 12-364 · Certificate of release of lien. Regulations
- 12-365 · Administration on taxable transfer
- 12-366 · Lien for taxes. Regulations
- 12-367 · Computation and assessment of tax; objections thereto. Refund…
- 12-368 · Waiver of hearing on computation of tax
- 12-369 · Action for quieting title to property
- 12-370 · Forms. Reciprocal exchange of information
- 12-371 · Estates of nonresident decedents; cooperation with other states
- 12-372 · Authority to compromise or arbitrate dispute as to decedent's…
- 12-373 · Agreement of compromise to fix amount of tax
- 12-374 · Determination of domicile by arbitration
- 12-375 · Tax due at death
- 12-376 · Payment. Interest. Extensions
- 12-376a · Waiver of interest on tax on certain transfers
- 12-376b · Optional payment in installments up to ten years when…
- 12-376c · Extension of time for payment when estate consists primarily…
- 12-376d · Tax credit for the value of a work of art accepted by the…
- 12-377 · Temporary payments
- 12-378 · Opinion of no tax due by probate court. Receipts and…
- 12-379 · Computation and payment by fiduciary
- 12-380 · Commissioner may compromise tax
- 12-381 · Enforcement against personal property
- 12-382 · Transfers prohibited prior to commissioner's written consent.…
- 12-383 · Penalty for false return or affidavit
- 12-384 · Liability of representatives of estates and transferees
- 12-385 · Enforcement by sale of property
- 12-386 · Legacy charged on real property
- 12-387 · Abatement
- 12-387a · Out-of-state action to collect succession tax; local tax
- 12-387b · Reciprocity
- 12-387c · “Tax” to include interest and penalties
- 12-388 · Certain refunds to estates subject to additional succession tax
- 12-389 · Appointment of attorneys to represent the Commissioner of…
- 12-390 · Applicability of this chapter. Continuance in force of former…