Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 218a. Estate Income Tax |
Sec. 12-405a. Definitions. |
Sec. 12-405b. Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars. |
Sec. 12-405c. Date on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns. |
Sec. 12-405d. Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens. |
Sec. 12-405j. Tax credit under this chapter for tax imposed on a resident estate by another state. |
Sec. 12-405k. Tax information or returns commissioner may require from taxpayer. Hearings. Appeals. |
Sec. 12-405l. Commissioner to adopt regulations re this chapter. |
Sec. 12-405m. Chapter not applicable to income earned on or after January 1, 1991. |