Code Section
51, et seq., act 3, Laws (1991), 1st sp. sess. Act 160, Law 1995 §12-700, 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

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

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes