There is a newer version of the Connecticut General Statutes
2009 Connecticut Code
Title 45a Probate Courts and Procedure
Chapter 802g Disclaimer Of Property
Sec. 45a-584. (Formerly Sec. 45-312). Taxation. Refund for overpayment.
Sec. 45a-584. (Formerly Sec. 45-312). Taxation. Refund for overpayment. Any
interest, rights or powers in property, real or personal, which have been duly disclaimed
pursuant to the provisions of sections 45a-578 to 45a-585, inclusive, shall be subject to
the tax imposed under chapter 216, and acts amendatory thereof, as if such interests had
originally passed to those receiving such interests as a result of disclaimer. If an interest
which may be disclaimed has not been disclaimed prior to the computation or the decree
provided for in subsection (b) of section 12-367, such tax may be computed as if no
possibility of disclaimer existed. A refund for overpayment of such tax as a result of
disclaimer may be obtained if a claim for such refund is filed within the time limit and
in the manner specified in subsection (d) of section 12-367.(1972, P.A. 62, S. 14; P.A. 81-396, S. 13.)
History: P.A. 81-396 replaced provisions re computation of tax and added provision re refund for overpayment of tax; Sec. 45-312 transferred to Sec. 45a-584 in 1991.
Annotations to former section 45-312:
Cited. 179 C. 463. Cited. 211 C. 323.
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