Connecticut General Statutes 12-709 – Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary
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The tax imposed under this chapter on a trust or estate shall be computed on the Connecticut taxable income of such trust or estate without allowance for any exemption under § 12-702 and shall be paid by the fiduciary.
Terms Used In Connecticut General Statutes 12-709
- Fiduciary: A trustee, executor, or administrator.