Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 216. Succession and Transfer Taxes |
PART IV. PAYMENT OF TAXES |
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. |