™Your Policy Risk Impact Agent
61 chapters · 1,353 sections in this title.
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.
1.3K chars
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.
3.8K chars
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.
9.4K chars
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.
0.5K chars
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…
