{"data":{"id":"us-ct/conn.-gen.-stat.-12-405m","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-405m","heading":"Chapter not applicable to income earned on or after January 1, 1991.","body":"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.","path":["TITLE 12. TAXATION","CHAPTER 218a. ESTATE INCOME TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_218a.htm#sec_12-405m","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"26944768e0fbd16d70bcf28ca28cd6170f732e7384e99cb0d9a0bcc84e9dd5ad","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-405l","next":"us-ct/conn.-gen.-stat.-12-406"},"notice":"GroundRules: Original legal text. Not legal advice."}