Connecticut § 12-387c “Tax” to include interest and penalties.

Connecticut Statutes

§ 12-387c — “Tax” to include interest and penalties.

Connecticut·Title 12 Taxation·Ch. 216 Succession and Transfer Taxes

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.

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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.

Connecticut § 12-387c (“Tax” to include interest and penalties.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.