There is a newer version of the Connecticut General Statutes
2015 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. Installment of estimated tax payable; manner of payment and recording thereof. Installment payment of estimated tax in excess of correct amount.
- 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.
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