State Codes and Statutes

Statutes > Connecticut > Title12 > Chap218a

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.
Secs. 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 whic
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.

State Codes and Statutes

Statutes > Connecticut > Title12 > Chap218a

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.
Secs. 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 whic
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.

State Codes and Statutes

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