DRS: 12-720(a)-2, Trusts and estates - Repealed Effective 4/6/00

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications. 111 Phoenix Avenue. Enfield, CT 06082. colp@jud.state.ct.us Copies of DRS forms and publications are available at http://www.ct.gov/drs

Repealed Effective 4/6/00

Connecticut Regulation, Reg. Sec. 12-720(a)-2. Trusts and estates.

(a) Fiduciaries of resident and nonresident trusts or estates are required to make declarations of estimated tax for the taxable year on Form CT-1041ES, and to make appropriate estimated tax payments in the manner set forth in this Part, if the tax on the Connecticut taxable income of a resident trust or estate, or the tax on the income derived from or connected with sources within this state of a nonresident trust or estate, can reasonably be expected to exceed $200.

(b) While this section pertains to Section 12-720(a) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.

(Effective 11/18/1994)