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.
Notes
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