DRS: 12-722(i)-1, Interest on any installment due on or after an individualís death - Repealed Effective 4/6/00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Repealed Effective 4/6/00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. 12-722(i)-1. Interest on any installment due on or after an individualís death.

(a) Section 12-722(b)-1 of this Part shall not apply to any installment of estimated tax due on or after the death of such taxpayer where a declaration of estimated tax had been filed by a taxpayer.

(b) While this section pertains to Section 12-722(i) 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)