What are the penalty and interest charges for late filing or late payment?
Separate penalty charges apply to each of the three tax types reported on Form CT-75. For the communications sales tax, the penalty is assessed on the tax due at the rate of 6 percent per month, from the due date through the date the return is filed or the date the tax is paid, whichever is later. The maximum penalty is 30 percent of the tax due. The minimum penalty, which applies even if there is no tax due, is $10. For the E-911 tax and the public rights-of-way use fee, the penalty is assessed on the tax due at a flat rate of 5 percent. There is no minimum penalty charge for either of those taxes. For all three taxes, interest is applied to the tax due, from the due date through the date of payment.
