Conn. Gen. Stat. § 12-416
This is the official text of Conn. Gen. Stat. § 12-416, part of Connecticut’s Gen. Stat — part of the compiled statutory law of Connecticut, published by the state as "Gen. Stat." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Sec. 12-416. Estimate and assessment if no return made.
Official statutory text
(b) Interest. The amount of the assessment shall bear interest at the rate of one per cent per month or fraction thereof from the last day of the month succeeding the period for which the amount or any portion thereof should have been returned until the date of payment.
(c) Notice of estimate, assessment and penalty. Promptly after making the assessment, the commissioner shall give to the person written notice of the estimate, assessment and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency assessment.
(d) Issuance of deficiency assessment or reassessment. Nothing in this section shall preclude the commissioner from issuing a deficiency assessment or reassessment pursuant to the provisions of section 12-415 for any period for which the commissioner issues a written notice of estimate, assessment and penalty under this section.
Cited. 206 C. 253; 221 C. 166; 235 C. 737.
Cited. 31 CS 373; 44 CS 297.
(c) Notice of estimate, assessment and penalty. Promptly after making the assessment, the commissioner shall give to the person written notice of the estimate, assessment and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency assessment.
(d) Issuance of deficiency assessment or reassessment. Nothing in this section shall preclude the commissioner from issuing a deficiency assessment or reassessment pursuant to the provisions of section 12-415 for any period for which the commissioner issues a written notice of estimate, assessment and penalty under this section.
Cited. 206 C. 253; 221 C. 166; 235 C. 737.
Cited. 31 CS 373; 44 CS 297.
Status: in_force · Read it on the official government site
Need a lawyer in Connecticut?
Find a Connecticut lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.