Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-405a Definitions.
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Sec. 12-405a. Definitions. Whenever used in this chapter, unless the context otherwise requires: (a) “Taxpayer” means the fiduciary of any resident estate or nonresident estate subject to tax under this chapter. (b) “Resident estate” means the estate of a decedent who at the time…
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.
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Sec. 12-405b. Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars. (a) A tax is hereby imposed with respect to any resident estate or nonresident estate for each taxable year commencing on or after January 1, 1982, at the …
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.
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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. (a) On or before the fifteenth day of the fourth month following the close of each taxable year, each taxpayer shall duly execute a…
Conn. Gen. Stat. § 12-405d Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens.
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Sec. 12-405d. Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens. (a) If any taxpayer fails to pay the amount of tax reported to be due on his return or affidavit within the time specified under the provisio…
Conn. Gen. Stat. §§ 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.
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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 which payment is less than minimum required. Installment of estimated tax payable; m…
Conn. Gen. Stat. § 12-405j Tax credit under this chapter for tax imposed on a resident estate by another state.
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Sec. 12-405j. Tax credit under this chapter for tax imposed on a resident estate by another state. Any taxpayer with respect to a resident estate shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed on such estate for…
Conn. Gen. Stat. § 12-405k Tax information or returns commissioner may require from taxpayer. Hearings. Appeals.
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Sec. 12-405k. Tax information or returns commissioner may require from taxpayer. Hearings. Appeals. (a) The commissioner or his authorized agent may require any taxpayer to submit copies or pertinent extracts of relevant federal income tax returns, or of any other relevant tax re…
Conn. Gen. Stat. § 12-405l Commissioner to adopt regulations re this chapter.
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Sec. 12-405l. Commissioner to adopt regulations re this chapter. The Commissioner of Revenue Services shall adopt regulations in accordance with the provisions of chapter 54 to implement the provisions of this chapter, which regulations, when reasonably designed to carry out the …
Conn. Gen. Stat. § 12-405m Chapter not applicable to income earned on or after January 1, 1991.
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Sec. 12-405m. Chapter not applicable to income earned on or after January 1, 1991. The provisions of this chapter shall not be applicable with respect to any income of any estate for any income year commencing on or after January 1, 1991. (June Sp. Sess. P.A. 91-3, S. 125, 168.) …