Connecticut § 12-38 - Interest on taxes, fees and assessments due from municipality to the state.
Full text of Connecticut Connecticut General Statutes § 12-38 — Interest on taxes, fees and assessments due from municipality to the state., with citation guidance and answers to common questions.
§ 12-38. Interest on taxes, fees and assessments due from municipality to the state.
Sec. 12-38. Interest on taxes, fees and assessments due from municipality to the state. All taxes, fees and assessments due the state from towns, cities or boroughs shall be liable to interest at nine per cent per annum when payment of the same has been delayed more than thirty days after the time prescribed by law for the payment thereof, provided the minimum amount of interest on any such tax, fee or assessment shall be five dollars.
(1949 Rev., S. 1716.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-38
What does Connecticut General Statutes § 12-38 cover?
Section 12-38 ("Interest on taxes, fees and assessments due from municipality to the state.") 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 § 12-38?
A common citation format is "Connecticut General Statutes § 12-38" (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 § 12-38 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.