US lawConnecticutStatutesTitle 12Chapter 20112-30cConn. Gen. Stat. § 12-30cSec. 12-30c. Penalty imposed on promoters of abusive tax shelters.Year: 2026Length: 18 wordsOfficial source See Secs. 12-233 and 12-728 for penalties on corporate and personal taxpayers for use of abusive tax shelters.PreviousConn. Gen. Stat. § 12-30aNextConn. Gen. Stat. § 12-32