Conn. Gen. Stat. § 12-146
Sec. 12-146. Delinquent tax or installment. Interest. Waiver of interest.
See Sec. 1-2a re construction of references to āUnited States mailā, āpostmarkā or āregistered or certified mailā.
Taxes carry interest only by statute. 67 C. 162. Appeal does not suspend running of interest. 72 C. 599. Cited. 123 C. 548.
Rate of interest under section is compensatory and not punitive. 45 CS 283.