Connecticut General Statutes 12-722a – No accrual of interest on underpayment of tax created by public act 15-244*
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§ 12-722 shall not apply with respect to the accrual of any interest, in the case of any underpayment of estimated tax by any individual, to the extent such underpayment was created by any provision of public act 15-244*.
Terms Used In Connecticut General Statutes 12-722a
- Estimated tax: means the amount which the individual estimates to be his income tax under this chapter for the taxable year less the amount which such individual estimates to be the sum of any credits allowable for tax withheld. See Connecticut General Statutes 12-701