Estate Income Tax
Section 12-405a - Sec. 12-405a. Definitions.Section 12-405b - Sec. 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 - Sec. 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 - Sec. 12-405d. Penalty for Failure to Pay Tax When Due. Rate of Interest. Deficiency Assessment. Examination of Returns. Collection. Liens.Section 12-405j - Sec. 12-405j. Tax Credit Under This Chapter for Tax Imposed on a Resident Estate by Another State.Section 12-405k - Sec. 12-405k. Tax Information or Returns Commissioner May Require From Taxpayer. Hearings. Appeals.Section 12-405l - Sec. 12-405l. Commissioner to Adopt Regulations Re This Chapter.Section 12-405m - Sec. 12-405m. Chapter Not Applicable to Income Earned on or After January 1, 1991.