Connecticut State Department of Revenue Services

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Ruling 89-143, Capital Gains, Dividends and Interest Tax

This information is not current and is being provided for reference purposes only

This Ruling has been obsoleted by AN 94(2)

A married couple who elects to file "married filing separately" for federal returns must file the Capital Gains, Dividends and Interest Income Tax Return separately for state purposes.

LEGAL DIVISION

October 12, 1989