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61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-376d Tax credit for the value of a work of art accepted by the state from the estate of a deceased artist whose net taxable estate is subject to tax under this chapter.
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Sec. 12-376d. Tax credit for the value of a work of art accepted by the state from the estate of a deceased artist whose net taxable estate is subject to tax under this chapter. (a) There shall be allowed a credit against any tax due under this chapter with respect to the estate …
Conn. Gen. Stat. § 12-377 Temporary payments.
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Sec. 12-377. Temporary payments. Temporary payments of taxes may be made at any time after the due date and before the tax is determined. The temporary payment of an amount satisfactory to the commissioner shall stop the running of the interest as provided in section 12-376. (194…
Conn. Gen. Stat. § 12-378 Opinion of no tax due by probate court. Receipts and certificates.
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Sec. 12-378. Opinion of no tax due by probate court. Receipts and certificates. (a) In each case in which the judge of the probate court having jurisdiction of the estate of a deceased person believes that the estate is not subject to tax under this chapter, such judge shall send…
Conn. Gen. Stat. § 12-379 Computation and payment by fiduciary.
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Sec. 12-379. Computation and payment by fiduciary. Notwithstanding the provisions of section 12-378, an executor or administrator, after filing the return required by section 12-359, together with a proposed computation of the tax payable, and paying the amount of such tax so com…
