Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-242f
Obligations of fiduciary
Official textcga.ct.gov
Any fiduciary who conducts or is liquidating the business or is selling the assets of any company shall be subject to the payment of taxes imposed by this part in the same manner and to the same extent as if the business were being conducted or liquidated or assets sold by agents or officers of such company. A fiduciary who has been appointed during an income year shall make payments on account of estimated taxes both for that part of the income year during which the company exercised its franchise as well as for that part of the income year in which the fiduciary himself was acting.
(1963, P.A. 651, S. 12; P.A. 95-327, S. 4, 10.)
History: P.A. 95-327 made technical changes to delete references to declarations, effective July 1, 1995, and applicable to estimated corporation business taxes for income years commencing on or after January 1, 1996.
See Sec. 12-224 re returns made by fiduciaries.
Source: view the official text
In this chapter (40 sections)
- 12-219a · Apportionment of tax base in and out of state. Insurance…
- 12-219b · Election with respect to apportionment of net income
- 12-221a · Petition for alternative method of apportionment. Regulations
- 12-222 · Annual return. Designated taxable member of combined group.…
- 12-223 · Returns of affiliated corporations
- 12-223a · Combined corporation business tax return
- 12-223b · Intercompany rents and business receipts
- 12-223c · Minimum tax in combined return
- 12-223d · Assessments against one or more taxpayers in combined return
- 12-223e · Readjustment of taxes on revision of combined return
- 12-223f · Preference tax due from corporations filing a combined return
- 12-224 · Return of fiduciary
- 12-225 · Supplemental and amended returns. Refund claim
- 12-226 · Correction of returns; additional tax; refunds
- 12-226a · Adjustments by the commissioner. Regulations
- 12-227 · Interest on refunds
- 12-228 · Refunds to be made from General Fund
- 12-229 · Failure to pay tax or make return. Penalty. Waiver of penalty…
- 12-230 · Forfeiture of corporate rights for failure to make returns
- 12-231 · Penalties for wilful violation of requirements related to…
- 12-231a · Formation of insurance company affiliate of holding company…
- 12-232 · Authority to take testimony under oath; subpoenas
- 12-233 · Examination of returns by commissioner. Deadlines for mailing…
- 12-234 · Settlement with Treasurer
- 12-235 · Delinquent taxes; interest; collection
- 12-235a · Disallowance of credits if taxes due and unpaid
- 12-236 · Hearing by commissioner
- 12-237 · Appeal
- 12-238 · Abatement of taxes
- 12-239 · Abatement of taxes on motor bus company in receivership
- 12-240 · Publication and disclosure of information
- 12-241 · Tax to be in lieu of other taxes
- 12-241a · Definition
- 12-242 · Regulations
- 12-242d · Installment payment of estimated tax. Interest on…
- 12-242e · Disposition of installments
- 12-242f · Obligations of fiduciary
- 12-242g · Overpayments
- 12-242h · Regulations
- 12-242i · Declaration as return