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- Section 12-405e to 12-405i - [Repealed]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