There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - Chapter 216 — Succession and Transfer Taxes (contains Secs. 12-340 to 12-390)
- Sec. 12-340. Tax on transfers of property.
- Sec. 12-341. Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963.
- Sec. 12-341a. Effective date.
- Sec. 12-341b. Taxable transfers by persons dying on and after July 1, 1963.
- Sec. 12-341c. Effective date.
- Sec. 12-342. Life, accident and war risk insurance.
- Sec. 12-343. Jointly-owned property.
- Sec. 12-344. Rates.
- Sec. 12-344a. Additional amount added to tax.
- Sec. 12-344b. Applicable rates.
- Sec. 12-345. Revocable trusts.
- Sec. 12-345a. Taxation of property transferred by exercise or nonexercise of a power of appointment.
- Sec. 12-345b. Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions.
- Sec. 12-345c. Taxable transfer made, when.
- Sec. 12-345d. Lapse of power.
- Sec. 12-345e. Tax liability for transfer of property subject to general power of appointment.
- Sec. 12-345f. Power created on or before October 21, 1942.
- Sec. 12-346. Transfers to executors and trustees in lieu of commissions.
- Sec. 12-347. Exemptions.
- Sec. 12-348. Declaration by officer of corporation or other entity claiming exemption.
- Sec. 12-349. Gross taxable estate.
- Sec. 12-349a. Effective date.
- Sec. 12-350. Net estate of resident transferors; deductions.
- Sec. 12-351. Administration expenses not deductible.
- Sec. 12-352. Net estate of nonresident transferor; deductions.
- Sec. 12-353. Life estates; annuities.
- Sec. 12-354. Estate which may be divested.
- Sec. 12-355. Compounding of tax. Contingent remainders.
- Sec. 12-356. Determination of value of contingent interest by Insurance Commissioner.
- Sec. 12-357. Supervision by commissioner.
- Sec. 12-358. Reports by clerks of probate courts. Certified copies of wills and papers.
- Sec. 12-359. Reports of representatives of transferors.
- Secs. 12-360 to 12-362. U.S. money, bonds and bank accounts: Reports as to ante mortem transfers dispensed with; inventory and appraisal not required. Waiver of returns, reports, inventories and appraisals.
- Sec. 12-363. Jointly-owned real property; certificate of tax payment.
- Sec. 12-364. Certificate of release of lien. Regulations.
- Sec. 12-365. Administration on taxable transfer.
- Sec. 12-366. Lien for taxes. Regulations.
- Sec. 12-367. Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required.
- Sec. 12-368. Waiver of hearing on computation of tax.
- Sec. 12-369. Action for quieting title to property.
- Sec. 12-370. Forms. Reciprocal exchange of information.
- Sec. 12-371. Estates of nonresident decedents; cooperation with other states.
- Sec. 12-372. Authority to compromise or arbitrate dispute as to decedent's domicile.
- Sec. 12-373. Agreement of compromise to fix amount of tax.
- Sec. 12-374. Determination of domicile by arbitration.
- Sec. 12-375. Tax due at death.
- Sec. 12-376. Payment. Interest. Extensions.
- Sec. 12-376a. Waiver of interest on tax on certain transfers.
- Sec. 12-376b. Optional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate.
- Sec. 12-376c. Extension of time for payment when estate consists primarily of works of art of the decedent.
- 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.
- Sec. 12-377. Temporary payments.
- Sec. 12-378. Opinion of no tax due by probate court. Receipts and certificates.
- Sec. 12-379. Computation and payment by fiduciary.
- Sec. 12-380. Commissioner may compromise tax.
- Sec. 12-381. Enforcement against personal property.
- 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.
- Sec. 12-383. Penalty for false return or affidavit.
- Sec. 12-384. Liability of representatives of estates and transferees.
- Sec. 12-385. Enforcement by sale of property.
- Sec. 12-386. Legacy charged on real property.
- Sec. 12-387. Abatement.
- Sec. 12-387a. Out-of-state action to collect succession tax; local tax.
- Sec. 12-387b. Reciprocity.
- Sec. 12-387c. "Tax" to include interest and penalties.
- Sec. 12-388. Certain refunds to estates subject to additional succession tax.
- Sec. 12-389. Appointment of attorneys to represent the Commissioner of Revenue Services.
- Sec. 12-390. Applicability of this chapter. Continuance in force of former statutes.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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