Connecticut · Statutes
Chapter 218a
5 sections
5 sections
- Conn. Gen. Stat. § 12-405aDefinitions.
- Conn. Gen. Stat. § 12-405bImposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars.
- Conn. Gen. Stat. § 12-405cDate on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns.
- Conn. Gen. Stat. § 12-405dPenalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens.
- Conn. Gen. Stat. § 12-405kTax information or returns commissioner may require from taxpayer. Hearings. Appeals.