Title 12 — Title 12: Taxation
61 chapters · 1,387 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…
Conn. Gen. Stat. § 12-380 Commissioner may compromise tax.
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Sec. 12-380. Commissioner may compromise tax. In any case in which the computation of the tax has been extended or postponed, the commissioner may effect such settlement of the tax as may be for the best interests of the state, and payment of any sum agreed to by him with such ap…
Conn. Gen. Stat. § 12-381 Enforcement against personal property.
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Sec. 12-381. Enforcement against personal property. In case of any taxable transfer when no administration has been taken out, the Attorney General may sue any donee, beneficiary or transferee, other than a bona fide purchaser, in the superior court of any judicial district to en…
Conn. Gen. Stat. § 12-382 Transfers prohibited prior to commissioner's written consent. Exception in case of certain payments to a beneficiary under retirement plans or contracts and transfers to a surviving spouse.
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Sec. 12-382. Transfers prohibited prior to commissioner's written consent. Exception in case of certain payments to a beneficiary under retirement plans or contracts and transfers to a surviving spouse. Section 12-382 is repealed, effective July 1, 2001. (1949 Rev., S. 2057; 1955…
Conn. Gen. Stat. § 12-383 Penalty for false return or affidavit.
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Sec. 12-383. Penalty for false return or affidavit. Any person who makes a false return or affidavit, in connection with any proceeding instituted in accordance with the provisions of this chapter, with intent to deceive, shall be imprisoned not more than one year. (1949 Rev., S.…
Conn. Gen. Stat. § 12-384 Liability of representatives of estates and transferees.
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Sec. 12-384. Liability of representatives of estates and transferees. Administrators, executors and trustees of estates and transferees shall be personally liable for the tax imposed by this chapter and for any interest thereon, except that no administrator, executor or trustee s…
Conn. Gen. Stat. § 12-385 Enforcement by sale of property.
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Sec. 12-385. Enforcement by sale of property. In the absence of a provision in the will charging the tax imposed by the provisions of this chapter to the residuary estate or to some particular fund, an executor, administrator or trustee receiving property, the transfer of which i…
Conn. Gen. Stat. § 12-386 Legacy charged on real property.
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Sec. 12-386. Legacy charged on real property. If a legacy subject to the tax imposed by this chapter is charged upon or payable out of real property, the heirs or devisees to whom the real property is transferred, before paying such legacy, shall deduct the tax thereon and pay it…
Conn. Gen. Stat. § 12-387 Abatement.
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Sec. 12-387. Abatement. Section 12-387 is repealed, effective April 13, 1995. (1949, S. 1158d; P.A. 77-614, S. 145, 610; P.A. 95-4, S. 7, 8.)
Conn. Gen. Stat. § 12-387a Out-of-state action to collect succession tax; local tax.
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Sec. 12-387a. Out-of-state action to collect succession tax; local tax. At the request of the Commissioner of Revenue Services, the Attorney General of this state may bring suit, in the name of this state or in the name of the Commissioner of Revenue Services, in the appropriate …
Conn. Gen. Stat. § 12-387b Reciprocity.
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Sec. 12-387b. Reciprocity. The courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by this state in this chapter and lawfully imposed by any other state, or political subdivision thereof, which extends a like comity to this state, and the duly au…
Conn. Gen. Stat. § 12-387c “Tax” to include interest and penalties.
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Sec. 12-387c. “Tax” to include interest and penalties. For the purposes of sections 12-387a and 12-387b, the words “tax” and “taxes” shall include interest and penalties due under any taxing statute, and liability for such interest or penalties, or both, due under a similar statu…
Conn. Gen. Stat. § 12-388 Certain refunds to estates subject to additional succession tax.
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Sec. 12-388. Certain refunds to estates subject to additional succession tax. The transfer to the legatees, devisees or beneficiaries of the will of, or to the heirs of, any transferor, resident of this state at the time of death, of any refund received by the executor or adminis…
Conn. Gen. Stat. § 12-389 Appointment of attorneys to represent the Commissioner of Revenue Services.
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Sec. 12-389. Appointment of attorneys to represent the Commissioner of Revenue Services. (a) The commissioner shall appoint a First Assistant Commissioner of Revenue Services, who shall be an attorney at law, and shall be the attorney in charge of succession and transfer taxes an…
Conn. Gen. Stat. § 12-390 Applicability of this chapter. Continuance in force of former statutes.
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Sec. 12-390. Applicability of this chapter. Continuance in force of former statutes. The provisions of this chapter shall apply to all taxable transfers, except as specified below, if the death of the transferor occurred on or after January 15, 1959, provided (a) if the transfero…