Connecticut General Statutes
Chapter 218a - Estate Income Tax
Section 12-405e to 12-405i. - Declaration of estimated tax by fiduciary, when required. Amount of payment required on account of estimated tax. Estimated tax payment; interest applicable to amount by which payment is less than minimum required. Insta...

Sections 12-405e to 12-405i, inclusive, are repealed.

(Nov. Sp. Sess. P.A. 81-4, S. 11–15, 32; P.A. 82-325, S. 3, 7; P.A. 84-503, S. 1, 2.)

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 218a - Estate Income Tax

Section 12-405a. - Definitions.

Section 12-405b. - Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars.

Section 12-405c. - Date on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns.

Section 12-405d. - Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens.

Section 12-405e to 12-405i. - Declaration of estimated tax by fiduciary, when required. Amount of payment required on account of estimated tax. Estimated tax payment; interest applicable to amount by which payment is less than minimum required. Insta...

Section 12-405j. - Tax credit under this chapter for tax imposed on a resident estate by another state.

Section 12-405k. - Tax information or returns commissioner may require from taxpayer. Hearings. Appeals.

Section 12-405l. - Commissioner to adopt regulations re this chapter.

Section 12-405m. - Chapter not applicable to income earned on or after January 1, 1991.