Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-400 “Persons interested in the estate”, defined.
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Sec. 12-400. “Persons interested in the estate”, defined. For the purpose of this chapter, “persons interested in the estate” includes all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of …
Conn. Gen. Stat. § 12-401 Proration of estate taxes. Procedure.
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Sec. 12-401. Proration of estate taxes. Procedure. (a) When it appears from any administration account or in any appropriate proceeding in the Probate Court that an executor, administrator, temporary administrator, trustee or other person acting in a fiduciary capacity has paid a…
Conn. Gen. Stat. § 12-402 Tax to be paid by executor or administrator.
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Sec. 12-402. Tax to be paid by executor or administrator. So far as is practicable, the tax shall be paid by the executor or administrator as such out of the estate before its distribution, unless the decedent's will, if any, otherwise directs. When any property required to be in…
Conn. Gen. Stat. § 12-403 Distribution by fiduciary.
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Sec. 12-403. Distribution by fiduciary. No executor, administrator or other person acting in a fiduciary capacity shall be required to transfer, pay over or distribute any property or fund with respect to which a federal or state estate tax is imposed until the amount of such tax…
Conn. Gen. Stat. § 12-404 Order directing payment of prorated amounts.
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Sec. 12-404. Order directing payment of prorated amounts. The probate judge, upon making a determination as provided in section 12-401, shall make an order directing the executor, administrator or other fiduciary to charge the prorated amounts against the persons against whom the…
Conn. Gen. Stat. § 12-405 Appeal.
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Sec. 12-405. Appeal. Any person aggrieved by any determination or order made by the probate judge pursuant to this chapter may appeal therefrom to the Superior Court in the same manner and with the same effect as from other orders or decrees of the Probate Court. (1949 Rev., S. 2…