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Repealed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