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