Title 12 — Title 12: Taxation
61 chapters · 1,387 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…
Conn. Gen. Stat. § 12-394 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 Section 12-394 is repealed, effective July 1, 1997, and applicable to the estate of any person whose death occurs on or after July 1, 1997.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.…
Conn. Gen. Stat. § 12-395 Appeal of determination of domicile.
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Sec. 12-395. Appeal of determination of domicile. (a)(1) The provisions of sections 12-548 and 12-550 to 12-554, inclusive, shall apply to the provisions of this chapter in the same manner and with the same force and effect as if the language of said sections 12-548 and 12-550 to…
Conn. Gen. Stat. § 12-395a Written agreements of compromise by the commissioner.
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Sec. 12-395a. Written agreements of compromise by the commissioner. If the Commissioner of Revenue Services determines that a decedent at the time of his death was a resident of this state and the taxing authorities of another jurisdiction have determined that such decedent at th…
Conn. Gen. Stat. § 12-396 Purpose of chapter; construction.
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Sec. 12-396. Purpose of chapter; construction. Section 12-396 is repealed, effective June 30, 2005. (1949 Rev., S. 2070; 1961, P.A. 163, S. 2; P.A. 77-614, S. 139, 610; P.A. 89-211, S. 25; P.A. 05-251, S. 113.)
Conn. Gen. Stat. § 12-397 Reimbursement of others than legal representatives.
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Sec. 12-397. Reimbursement of others than legal representatives. If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor or administrator in his capacity as such, such person sha…
Conn. Gen. Stat. § 12-398 Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien.
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Sec. 12-398. Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien. (a) If the amount of federal estate tax reported on an estate's federal estate tax return is changed or corrected by the United Stat…
Conn. Gen. Stat. § 12-399 When chapter void. Changes in federal credit.
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Sec. 12-399. When chapter void. Changes in federal credit. Section 12-399 is repealed, effective February 28, 2003. (1949 Rev., S. 2073; 1961, P.A. 163, S. 3; P.A. 96-180, S. 26, 166; P.A. 03-2, S. 57.)