Connecticut § 12-522a - Applicability of chapter provisions limited.

Full text of Connecticut Connecticut General Statutes § 12-522a — Applicability of chapter provisions limited., with citation guidance and answers to common questions.

§ 12-522a. Applicability of chapter provisions limited.

Sec. 12-522a. Applicability of chapter provisions limited. 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.

(June Sp. Sess. P.A. 91-3, S. 156, 168; May Sp. Sess. P.A. 92-5, S. 36, 37.)

History: June Sp. Sess. P.A. 91-3, S. 156 effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1992; May Sp. Sess. P.A. 92-5 made a technical change.

Source: official Connecticut text · Last verified 2026-08-27

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Frequently Asked Questions About Connecticut § 12-522a

What does Connecticut General Statutes § 12-522a cover?

Section 12-522a ("Applicability of chapter provisions limited.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Connecticut § 12-522a?

A common citation format is "Connecticut General Statutes § 12-522a" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Connecticut law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.

How does Connecticut § 12-522a apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.