Source: https://www.lawserver.com/law/state/connecticut/ct-laws/connecticut_statutes_chapter_218a
Timestamp: 2019-11-19 16:20:42
Document Index: 434983861

Matched Legal Cases: ['§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12']

» Connecticut General Statutes > Chapter 218a – Estate Income TaxLawServer
Connecticut General Statutes > Chapter 218a
Connecticut General Statutes > Chapter 218a – Estate Income Tax
§ 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
§ 12-405l Commissioner to adopt regulations re this chapter
§ 12-405m Chapter not applicable to income earned on or after January 1, 1991
Terms Used In Connecticut General Statutes > Chapter 218a
Commissioner: means the Commissioner of Revenue Services. See Connecticut General Statutes 12-405a
Fiduciary: means the executor or administrator of a resident estate or a nonresident estate, whether or not such executor or administrator is a taxpayer. See Connecticut General Statutes 12-405a
Nonresident estate: means any estate which is not a resident estate in this state. See Connecticut General Statutes 12-405a
Resident estate: means the estate of a decedent who at the time of death was domiciled in this state. See Connecticut General Statutes 12-405a
Taxable income: means the taxable income of any estate for the taxable year, as determined for purposes of the federal income tax in accordance with Internal Revenue Form 1041, including in such determination the deduction from total income related to income distribution and each other deduction allowed in computing the federal income tax liability of such estate for the taxable year. See Connecticut General Statutes 12-405a
Taxable year: means the calendar year upon the basis of which the taxpayer's taxable income is computed under this chapter unless a fiscal year other than the calendar year has been established for purposes of the federal income tax, in which case it means the fiscal year so established. See Connecticut General Statutes 12-405a
Taxpayer: means the fiduciary of any resident estate or nonresident estate subject to tax under this chapter. See Connecticut General Statutes 12-405a