157 sections in this chapter.
RCSA 12-740(a)-12-740-2 Returns by or for minors or persons under a disability
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Regulations of Connecticut State AgenciesSec. 12-740-2. Returns by or for minors or persons under a disabilityFor Connecticut income tax purposes, a minor or person under a disability is subject to the same requirements for making Connecticut returns as are other individuals. The…
RCSA 12-740(a)-12-740-3 Returns by receivers
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Regulations of Connecticut State AgenciesSec. 12-740-3. Returns by receiversA receiver of all the property of a person in receivership shall make an income tax return of, and pay any income tax due on, the income from such property. If the person in receivership is a Connecticut …
RCSA 12-740(a)-12-740-4 Returns for decedents
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Regulations of Connecticut State AgenciesSec. 12-740-4. Returns for decedents(a) General. The executor or administrator of the estate of an individual who died during the taxable year, or any other person charged with the property of such a decedent, shall make and file a Connect…