2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 216 - Succession and Transfer Taxes
- Section 12-340 - Tax on transfers of property.
- Section 12-341 - Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963.
- Section 12-341a - Effective date.
- Section 12-341b - Taxable transfers by persons dying on and after July 1, 1963.
- Section 12-341c - Effective date.
- Section 12-342 - Life, accident and war risk insurance.
- Section 12-343 - Jointly-owned property.
RATES. EXEMPTIONS. DEDUCTIONS
- Section 12-344 - Rates.
- Section 12-344a - Additional amount added to tax.
- Section 12-344b - Applicable rates.
- Section 12-345 - Revocable trusts.
- Section 12-345a - Taxation of property transferred by exercise or nonexercise of a power of appointment.
- Section 12-345b - Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions.
- Section 12-345c - Taxable transfer made, when.
- Section 12-345d - Lapse of power.
- Section 12-345e - Tax liability for transfer of property subject to general power of appointment.
- Section 12-345f - Power created on or before October 21, 1942.
- Section 12-346 - Transfers to executors and trustees in lieu of commissions.
- Section 12-347 - Exemptions.
- Section 12-348 - Declaration by officer of corporation or other entity claiming exemption.
- Section 12-349 - Gross taxable estate.
- Section 12-349a - Effective date.
- Section 12-350 - Net estate of resident transferors; deductions.
- Section 12-351 - Administration expenses not deductible.
- Section 12-352 - Net estate of nonresident transferor; deductions.
- Section 12-353 - Life estates; annuities.
- Section 12-354 - Estate which may be divested.
- Section 12-355 - Compounding of tax. Contingent remainders.
- Section 12-356 - Determination of value of contingent interest by Insurance Commissioner.
- Section 12-357 - Supervision by commissioner.
- Section 12-358 - Reports by clerks of probate courts. Certified copies of wills and papers.
- Section 12-359 - Reports of representatives of transferors.
- Section 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.
- Section 12-363 - Jointly-owned real property; certificate of tax payment.
- Section 12-364 - Certificate of release of lien. Regulations.
- Section 12-365 - Administration on taxable transfer.
- Section 12-366 - Lien for taxes. Regulations.
- Section 12-367 - Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required.
- Section 12-368 - Waiver of hearing on computation of tax.
- Section 12-369 - Action for quieting title to property.
- Section 12-370 - Forms. Reciprocal exchange of information.
- Section 12-371 - Estates of nonresident decedents; cooperation with other states.
- Section 12-372 - Authority to compromise or arbitrate dispute as to decedent’s domicile.
- Section 12-373 - Agreement of compromise to fix amount of tax.
- Section 12-374 - Determination of domicile by arbitration.
PAYMENT OF TAXES
- Section 12-375 - Tax due at death.
- Section 12-376 - Payment. Interest. Extensions.
- Section 12-376a - Waiver of interest on tax on certain transfers.
- Section 12-376b - Optional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate.
- Section 12-376c - Extension of time for payment when estate consists primarily of works of art of the decedent.
- Section 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.
- Section 12-377 - Temporary payments.
- Section 12-378 - Opinion of no tax due by probate court. Receipts and certificates.
- Section 12-379 - Computation and payment by fiduciary.
- Section 12-380 - Commissioner may compromise tax.
ENFORCEMENT OF TAX
- Section 12-381 - Enforcement against personal property.
- Section 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.
- Section 12-383 - Penalty for false return or affidavit.
- Section 12-384 - Liability of representatives of estates and transferees.
- Section 12-385 - Enforcement by sale of property.
- Section 12-386 - Legacy charged on real property.
- Section 12-387 - Abatement.
- Section 12-387a - Out-of-state action to collect succession tax; local tax.
- Section 12-387b - Reciprocity.
- Section 12-387c - “Tax” to include interest and penalties.
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