Section 12-722(n)-1 - Installments due after date of death(a) In the case of a decedent, payments of estimated income tax installments due after the date of death of the decedent and in respect of income that is earned before the death of the decedent and that is taxable to the decedent (and not to the decedent's estate) are not required, and no addition to tax shall be imposed on any such installments. If the decedent had been making joint estimated tax payments with his or her spouse for the taxable year, no further estimated tax payments are required from the decedent's estate. The surviving spouse may continue to make joint estimated tax payments for the remainder of the taxable year or may make his or her own separate estimated tax payments. If, however, the surviving spouse continues to make joint estimated tax payments for the remainder of the taxable year, the surviving spouse shall be subject to the imposition of an addition to tax in accordance with the provisions of Section 12-722 of Connecticut General Statutes.(b) While this section pertains to Section 12-722 of the Connecticut General Statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the Connecticut General Statutes, the adoption of this section is authorized by Section 12-740(a) of the Connecticut General Statutes.Conn. Agencies Regs. § 12-722(n)-1
Adopted effective February 10, 2004