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.(June Sp. Sess. P.A. 91-3, S. 60, 168.)History: June Sp. Sess. P.A. 91-3, S. 60, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
Connecticut Legal Code
§ 12.709
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_229.htm#sec_12-709· Version 2026