No executor, administrator or other person acting in a fiduciary capacity shall be required to transfer, pay over or distribute any property or fund with respect to which a federal or state estate tax is imposed until the amount of such tax or taxes due from the devisee, legatee, heir-at-law, distributee or other person to whom such property is transferred is paid or, if the apportionment of tax has not been determined, until adequate security is furnished by the transferee for such payment.
(1949 Rev., S. 2078.)
Structure Connecticut General Statutes
Chapter 218 - Federal and State Estate Taxes
Section 12-400. - “Persons interested in the estate”, defined.
Section 12-401. - Proration of estate taxes. Procedure.
Section 12-402. - Tax to be paid by executor or administrator.
Section 12-403. - Distribution by fiduciary.
Section 12-404. - Order directing payment of prorated amounts.