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2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 202 - Collection of State Taxes
Section 12-39h - Application of partial payments toward state tax liability in penalties, interest and tax.

CT Gen Stat § 12-39h (2015) What's This?

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.)

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