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Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-405m

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

Official textcga.ct.gov
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.)

History: June Sp. Sess. P.A. 91-3, S. 125 effective August 22, 1991, and applicable to taxable years of estates commencing on or after January 1, 1991.

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In this chapter (7 sections)
  1. 12-405a · Definitions
  2. 12-405b · Imposition of tax on income of estates at rate of ten per…
  3. 12-405c · Date on which taxpayer of an estate must file return with…
  4. 12-405d · Penalty for failure to pay tax when due. Rate of interest.…
  5. 12-405j · Tax credit under this chapter for tax imposed on a resident…
  6. 12-405k · Tax information or returns commissioner may require from…
  7. 12-405m · Chapter not applicable to income earned on or after January…
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