Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 217. Estate Tax |
Sec. 12-391. Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Reduction of tax for investment in private investment fund. |
Sec. 12-392. Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate. |
Sec. 12-393. Credit against tax on future interests. |
Sec. 12-394. Assessment; after-discovered assets; notice; appeal. |
Sec. 12-395. Appeal of determination of domicile. |
Sec. 12-395a. Written agreements of compromise by the commissioner. |
Sec. 12-396. Purpose of chapter; construction. |
Sec. 12-397. Reimbursement of others than legal representatives. |
Sec. 12-398. Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien. |
Sec. 12-399. When chapter void. Changes in federal credit. |
Notations
*Tax held to be upon transfer of, and not succession to, decedent's property, and burden to fall upon estate as a whole. 124 C. 81.