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Connecticut General Statutes > Title 12 > Chapter 218a - Estate Income Tax

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§ 12-405a	Definitions
§ 12-405b	Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars
§ 12-405c	Date on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns
§ 12-405d	Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens
§ 12-405j	Tax credit under this chapter for tax imposed on a resident estate by another state
§ 12-405k	Tax information or returns commissioner may require from taxpayer. Hearings. Appeals
§ 12-405
§ 12-405m	Chapter not applicable to income earned on or after January 1, 1991

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