The defendant’s petition for certification for appeal from the Appellate Court, 44 Conn. App. 529 (AC 15515/ 15516/15517), is granted, limited to the following issue:

“Did the Appellate Court improperly determine that the plaintiff taxpayers were not liable for the payment of interest pursuant to General Statutes (Rev. to 1993) § 12-242d for the underpayment of their estimated corporate business tax?”