Connecticut General Statutes
Chapter 217 - Estate Tax
Section 12-396. - Purpose of chapter; construction.

Section 12-396 is repealed, effective June 30, 2005.

(1949 Rev., S. 2070; 1961, P.A. 163, S. 2; P.A. 77-614, S. 139, 610; P.A. 89-211, S. 25; P.A. 05-251, S. 113.)

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Structure Connecticut General Statutes

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. Reduction of tax for investment in private investment fund.

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.