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.(June Sp. Sess. P.A. 91-3, S. 125, 168.)History: June Sp. Sess. P.A. 91-3, S. 125 effective August 22, 1991, and applicable to taxable years of estates commencing on or after January 1, 1991.
Connecticut Legal Code
§ 12-405m
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_218a.htm#sec_12-405m· Version 2026