Conn. Gen. Stat. § 12-709

Current with legislation from the 2024 Regular and Special Sessions.

Section 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.

Conn. Gen. Stat. § 12-709

( June Sp. Sess. P.A. 91-3, S. 60, 168.)