2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 217 - Estate Tax
- Section 12-391 - Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable.
- Section 12-392 - Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate.
- Section 12-393 - Credit against tax on future interests.
- Section 12-394 - Assessment; after-discovered assets; notice; appeal.
- Section 12-395 - Appeal of determination of domicile.
- Section 12-395a - Written agreements of compromise by the commissioner.
- Section 12-396 - Purpose of chapter; construction.
- Section 12-397 - Reimbursement of others than legal representatives.
- Section 12-398 - Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien.
- Section 12-399 - When chapter void. Changes in federal credit.
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