Connecticut Statutes
§ 12-405m — Chapter not applicable to income earned on or after January 1, 1991.
The provisions of this chapter shall not be applicable with respect to any income of any estate for any income year commencing on or after January 1, 1991.
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Connecticut § 12-405m (Chapter not applicable to income earned on or after January 1, 1991.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(June Sp. Sess. P.A. 91-3, S. 125, 168.) History: June Sp. Sess. P.A. 91-3, S. 125 effective August 22, 1991, and applicable to taxable years of estates commencing on or after January 1, 1991.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.