DRS: 12-722(a)-1. Addition to tax not subject to interest or penalty

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications. 111 Phoenix Avenue. Enfield, CT 06082. colp@jud.state.ct.us Copies of DRS forms and publications are available at http://www.ct.gov/drs

Amended Effective 1/1/04  Old Version

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.

(Amended effective 1/1/04.)