Connecticut § 12-3d - Deadline for penalty waiver request.
Full text of Connecticut Connecticut General Statutes § 12-3d — Deadline for penalty waiver request., with citation guidance and answers to common questions.
§ 12-3d. Deadline for penalty waiver request.
Sec. 12-3d. Deadline for penalty waiver request. To the extent that the Commissioner of Revenue Services is authorized to waive all or part of a penalty provided under this title, the commissioner shall not consider any waiver request received more than one year from the date a notice of such penalty was first sent to the person on whom the penalty was imposed. For any penalty that is reported by a taxpayer on a return filed by such taxpayer in accordance with this title, the filing date of such return shall be considered the date on which the person was notified of such penalty. Nothing in this section shall extend the date by which a protest or appeal must be filed in connection with a determination made by the commissioner.
(P.A. 17-147, S. 39.)
History: P.A. 17-147 effective July 1, 2017, and applicable to waiver requests received on or after July 1, 2017.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-3d
What does Connecticut General Statutes § 12-3d cover?
Section 12-3d ("Deadline for penalty waiver request.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-3d?
A common citation format is "Connecticut General Statutes § 12-3d" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-3d apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.