Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-405m: Chapter not applicable to income earned on or after January 1, 1991.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 218a. ESTATE INCOME TAX

The provisions of this chapter shall not be applicable with respect to any income of any estate for any income year commencing on or after January 1, 1991.

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