{"data":{"id":"us-ct/conn.-gen.-stat.-12-709","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-709","heading":"Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.","body":"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.","path":["TITLE 12. TAXATION","CHAPTER 229. INCOME TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-709","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":"f0f7abe81e01b9ec794a3b091fd7d5a37840ac2bbb093878d9d113b93a0c8f06","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-708","next":"us-ct/conn.-gen.-stat.-12-710"},"notice":"GroundRules: Original legal text. Not legal advice."}