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2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 216 - Succession and Transfer Taxes
Section 12-375 - Tax due at death.
Universal Citation: CT Gen Stat § 12-375 (2019)
The tax imposed by this chapter shall be due at the death of the transferor.
(1949 Rev., S. 2051.)
Amount of tax not affected by decrease in value of estate between date of death and date of distribution. 126 C. 144. Cited. 136 C. 141.
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