Chapter 218a. Estate Income Tax
Section
12-405aDefinitions.12-405bImposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars.12-405cDate on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns.12-405dPenalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens.12-405e to 12-405iDeclaration of estimated tax by fiduciary, when required. Amount of payment required on account of estimated tax. Estimated tax payment; interest applicable to amount by which payment is less than minimum required. Installment of estimated tax payable; manner of payment and recording thereof. Installment payment of estimated tax in excess of correct amount.12-405jTax credit under this chapter for tax imposed on a resident estate by another state.12-405kTax information or returns commissioner may require from taxpayer. Hearings. Appeals.12-405lCommissioner to adopt regulations re this chapter.12-405mChapter not applicable to income earned on or after January 1, 1991.