Connecticut § 12-39h - Application of partial payment toward state tax liability in penalties, tax and interest.
Full text of Connecticut Connecticut General Statutes § 12-39h — Application of partial payment toward state tax liability in penalties, tax and interest., with citation guidance and answers to common questions.
§ 12-39h. Application of partial payment toward state tax liability in penalties, tax and interest.
Sec. 12-39h. Application of partial payment toward state tax liability in penalties, tax and interest. Notwithstanding any instructions by the payor to the contrary, any partial payment against any tax outstanding shall be applied by the Commissioner of Revenue Services first to any penalties unless a waiver of penalty has been requested and approved in accordance with the general statutes, and (1) for periods ending on or after July 1, 2018, and prior to December 31, 2019, any amount in excess of such penalty shall be applied first to such tax and then to the interest on such tax, and (2) for periods ending on and after December 31, 2019, any amount in excess of such penalty shall be applied first to interest on such tax and then to the tax.
(P.A. 86-52, S. 1, 2; P.A. 17-147, S. 1; P.A. 19-186, S. 28.)
History: P.A. 17-147 replaced “applied first to interest on such tax and then to the tax” with “applied first to such tax and then to the interest on such tax”, and made technical changes, effective July 1, 2018; P.A. 19-186 designated existing provision re application of payment in excess of penalty to tax first as Subdiv. (1) and amended same to add “for periods ending on or after July 1, 2018, and prior to December 31, 2019,” and added Subdiv. (2) re application of payment in excess of penalty to interest first for periods on and after December 31, 2019, effective July 8, 2019.
Secs. 12-39i and 12-39j. Taxpayer may request application of payment to tax attributable to specific errors in a return. Annual inventory of estimated loss in state revenue related to each exemption under state taxes. Sections 12-39i and 12-39j are repealed.
(P.A. 89-11, S. 1, 2; P.A. 90-148, S. 33, 34; May Sp. Sess. P.A. 92-17, S. 58, 59; May Sp. Sess. P.A. 94-4, S. 83; P.A. 95-160, S. 64, 69.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-39h
What does Connecticut General Statutes § 12-39h cover?
Section 12-39h ("Application of partial payment toward state tax liability in penalties, tax and interest.") 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 § 12-39h?
A common citation format is "Connecticut General Statutes § 12-39h" (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 § 12-39h 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.