There is a newer version
of
this Section
2018 Connecticut General Statutes
Title 12 - Taxation
Chapter 216 - Succession and Transfer Taxes
Section 12-380 - Commissioner may compromise tax.
Universal Citation: CT Gen Stat § 12-380 (2018)
In any case in which the computation of the tax has been extended or postponed, the commissioner may effect such settlement of the tax as may be for the best interests of the state, and payment of any sum agreed to by him with such approval shall be a satisfaction of such tax, and a certificate thereof signed by the commissioner shall be recorded in the records of the probate court in this state having jurisdiction of the decedent's estate.
(1949 Rev., S. 2055; P.A. 97-203, S. 17, 20.)
History: P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
