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61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-391 Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Reduction of tax for investment in private investment fund.
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Sec. 12-391. Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Reduction of tax for investment in private investment fund. (a) With respect to estates of decedents who die prior to January 1, 2005, and except …
Conn. Gen. Stat. § 12-392 Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate.
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Sec. 12-392. Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate. (a)(1) For the estates of decedents dying prior to July 1, 2009, the tax imposed by this chapter shall become due at the date of the t…
Conn. Gen. Stat. § 12-393 Credit against tax on future interests.
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Sec. 12-393. Credit against tax on future interests. If, after the payment of the tax under the provisions of this chapter, there becomes payable a tax under the provisions of the succession tax law in force at the date of the decedent's death upon any future interest in any prop…
Assessment; after-discovered assets; notice; appeal.
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Sec. 12-394. Assessment; after-discovered assets; notice; appeal. Section 12-394 is repealed, effective July 1, 1997, and applicable to the estate of any person whose death occurs on or after July 1, 1997. (1949 Rev., S. 2068; 1971, P.A. 870, S. 23; P.A. 76-436, S. 316, 681; P.A.…
