Connecticut Statutes
§ 12-709 — Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.
Connecticut § 12-709
This text of Connecticut § 12-709 (Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Conn. Gen. Stat. § 12-709 (2026).
Text
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 section 12-702 and shall be paid by the fiduciary.
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Legislative History
(June Sp. Sess. P.A. 91-3, S. 60, 168.) History: June Sp. Sess. P.A. 91-3, S. 60, effective August 22, 1991, and applicable to taxable years of taxpayers 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.Cite This Page — Counsel Stack
Bluebook (online)
Connecticut § 12-709, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-709.