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2012 Connecticut General Statutes
Title 12 - Taxation
Chapter 229 - Income Tax
Section 12-709 - Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.


CT Gen Stat § 12-709 (2012) What's This?

The tax imposed under this chapter on a trust or estate shall be computed on the Connecticut taxable income of such trust or estate without allowance for any exemption under section 12-702 and shall be paid by the fiduciary.

(June Sp. Sess. P.A. 91-3, S. 60, 168.)

History: June Sp. Sess. P.A. 91-3, S. 60, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.

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