Connecticut § 12-709 - Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.
Full text of Connecticut Connecticut General Statutes § 12-709 — Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary., with citation guidance and answers to common questions.
§ 12-709. Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.
Sec. 12-709. Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary. 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.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-709
What does Connecticut General Statutes § 12-709 cover?
Section 12-709 ("Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.") 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 § 12-709?
A common citation format is "Connecticut General Statutes § 12-709" (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 § 12-709 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.