Section 12-39h - *(See end of section for amended version and effective date.) Application of partial payments toward state tax liability in penalties, interest and tax.

CT Gen Stat § 12-39h (2019) (N/A)

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Any instructions by the payor to the contrary notwithstanding, 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 any amount in excess of such penalty shall be applied first to interest on such tax and then to the tax.

(P.A. 86-52, S. 1, 2.)

*Note: On and after July 1, 2018, this section, as amended by section 1 of public act 17-147, is to read as follows:

“Sec. 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 any amount in excess of such penalty shall be applied first to such tax and then to the interest on such tax.”

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

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.

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Section 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.

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Section 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.