Sec. 12-30b. Limit on interest to be paid on certain tax overpayments.
Sec. 12-30b. Limit on interest to be paid on certain tax overpayments. Notwithstanding any provision of any chapter of this title authorizing the Superior Court to grant
such relief as may be equitable and, if tax has been paid prior to the granting of such
relief, to order the Treasurer to pay interest on the amount of such relief, the equitable
powers of the Superior Court shall not include: (1) The power to order the Treasurer to
pay interest on the amount of such relief, if the provisions of the chapter pursuant to
which the appeal was taken to the Superior Court do not authorize the Commissioner
of Revenue Services to pay interest on tax overpayments under said chapter, or (2) the
power to order the Treasurer to pay interest in an amount exceeding the amount of
interest that the Commissioner of Revenue Services would be authorized to pay, if the
provisions of the chapter pursuant to which the appeal was taken to the Superior Court
authorize the Commissioner of Revenue Services to pay interest on tax overpayments
under said chapter.
(P.A. 03-225, S. 20.)
History: P.A. 03-225 effective July 9, 2003.