Connecticut Statutes
§ 12-709 — Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.
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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Connecticut § 12-709 (Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.