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.
Conn. Gen. Stat. § 12-709
Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary
(June Sp
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.