DRS: Ruling 89-143, Capital Gains, Dividends and Interest Tax

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Ruling has been obsoleted by AN 94(2)

Ruling 89-143

Capital Gains, Dividends and Interest Tax


A married couple who elects to file "married filing separately" for federal returns must file the Capital Gains, Dividends and Interest Income Tax Return separately for state purposes.

LEGAL DIVISION

October 12, 1989