Connecticut General Statutes
Chapter 218a - Estate Income Tax
Section 12-405l. - Commissioner to adopt regulations re this chapter.

The Commissioner of Revenue Services shall adopt regulations in accordance with the provisions of chapter 54 to implement the provisions of this chapter, which regulations, when reasonably designed to carry out the intent and purposes of this chapter, shall be prima facie evidence of its proper interpretation.

(Nov. Sp. Sess. P.A. 81-4, S. 18, 32; P.A. 82-325, S. 3, 7.)
History: Nov. Sp. Sess. P.A. 81-4 effective January 27, 1982, and applicable to taxable years of estates commencing on or after January 1, 1982; P.A. 82-325 revised effective date of Nov. Sp. Sess. act but without affecting this section.

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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.