Connecticut § 12-387c - “Tax” to include interest and penalties.
Full text of Connecticut Connecticut General Statutes § 12-387c — “Tax” to include interest and penalties., with citation guidance and answers to common questions.
§ 12-387c. “Tax” to include interest and penalties.
Sec. 12-387c. “Tax” to include interest and penalties. 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.
(1972, P.A. 266, S. 3.)
PART VI
MISCELLANEOUS PROVISIONS
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-387c
What does Connecticut General Statutes § 12-387c cover?
Section 12-387c ("“Tax” to include interest and penalties.") 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 § 12-387c?
A common citation format is "Connecticut General Statutes § 12-387c" (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 § 12-387c 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.