Sec. 12-39h. Application of partial payments toward state tax liability in penalties, interest and tax.
Sec. 12-39h. Application of partial payments toward state tax liability in penalties, interest and tax. Any instructions by the payor to the contrary notwithstanding,
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 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.)