Chapter 218a
- Sec. 12-405a. Definitions.
- Sec. 12-405b. Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars.
- Sec. 12-405c. Date on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns.
- Sec. 12-405d. Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens.
- Secs. 12-405e to 12-405i. Declaration of estimated tax by fiduciary, when required. Amount of payment required on account of estimated tax. Estimated tax payment; interest applicable to amount by whic
- Sec. 12-405j. Tax credit under this chapter for tax imposed on a resident estate by another state.
- Sec. 12-405k. Tax information or returns commissioner may require from taxpayer. Hearings. Appeals.
- Sec. 12-405l. Commissioner to adopt regulations re this chapter.
- Sec. 12-405m. Chapter not applicable to income earned on or after January 1, 1991.