Estate Income Tax

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Estate Income Tax

Checkout our iOS App for a better way to browser and research.

Section
12-405a

Definitions.

Section
12-405b

Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars.

Section
12-405c

Date on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns.

Section
12-405d

Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens.

Sections
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.

Section
12-405j

Tax credit under this chapter for tax imposed on a resident estate by another state.

Section
12-405k

Tax information or returns commissioner may require from taxpayer. Hearings. Appeals.

Section
12-405l

Commissioner to adopt regulations re this chapter.

Section
12-405m

Chapter not applicable to income earned on or after January 1, 1991.