Conn. Gen. Stat. § 12-522a
Applicability of chapter provisions limited
Connecticut · General Statutes of Connecticut Chapter 224 — Dividends, Interest Income and Capital Gains Tax · Status: effective
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- Conn. Gen. Stat. § 12-522a, Applicability of chapter provisions limited, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2175358
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Full text
The provisions of this chapter shall not be applicable with respect to any dividends, interest income or gains from the sale or exchange of capital assets which are earned, received in fact or constructively, accrued or credited to a taxpayer during any taxable year of such taxpayer commencing on or after January 1, 1992.