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61 chapters · 1,353 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…
