Conn. Gen. Stat. § 12-522a
Current with legislation from the 2024 Regular and Special Sessions.
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.
Conn. Gen. Stat. § 12-522a
( June Sp. Sess. P.A. 91-3, S. 156, 168; May Sp. Sess. P.A. 92-5, S. 36, 37.)