Connecticut General Statutes
Title 12 - Taxation
Chapter 218a - Estate Income Tax

Section 12-405a. - Definitions. - Whenever used in this chapter, unless the context otherwise requires:...

Section 12-405b. - Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars. - (a) A tax is hereby imposed with respect to any...

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. - (a) On or before the fifteenth day of the fourth...

Section 12-405d. - Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens. - (a) If any taxpayer fails to pay the amount of...

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 - Sections 12-405e to 12-405i, inclusive, are repealed.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

Section 12-405j. - Tax credit under this chapter for tax imposed on a resident estate by another state. - Any taxpayer with respect to a resident estate shall be...

Section 12-405k. - Tax information or returns commissioner may require from taxpayer. Hearings. Appeals. - (a) The commissioner or his authorized agent may require any...

Section 12-405l. - Commissioner to adopt regulations re this chapter. - The Commissioner of Revenue Services shall adopt regulations in accordance...

Section 12-405m. - Chapter not applicable to income earned on or after January 1, 1991. - The provisions of this chapter shall not be applicable with...