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Connecticut Statutes

Code Section
51, et seq., act 3, Laws (1991), 1st sp. sess. Act 160, Law 1995 ยง12-700, et seq.

Who is Required to File
Each resident individual, trust, and estate with Connecticut taxable income; Nonresident individuals, estates, and trusts on Connecticut income

First $10,000, 3%; 4.5% above $10,000

Federal Income Tax Deduction

Federal Income used as Basis

Inside Connecticut Statutes