{"data":{"id":"us-ct/conn.-gen.-stat.-12-522a","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-522a","heading":"Applicability of chapter provisions limited.","body":"The provisions of this chapter shall not be applicable with respect to any dividends, interest income or gains from the sale or exchange of capital assets which are earned, received in fact or constructively, accrued or credited to a taxpayer during any taxable year of such taxpayer commencing on or after January 1, 1992.","path":["TITLE 12. TAXATION","CHAPTER 224*. DIVIDENDS, INTEREST INCOME AND CAPITAL GAINS TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_224.htm#sec_12-522a","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":"2026-09-06T19:07:00Z","sha256":"ea3365c8c4e113da593cfffe74940d7a133451450f9ef4b7c942be565e053fc0","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-522","next":"us-ct/conn.-gen.-stat.-12-523-to-12-539"},"notice":"GroundRules: Original legal text. Not legal advice."}