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. - (a) With respect to estates of decedents who die prior...

Section 12-392. - Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate. - (a)(1) For the estates of decedents dying prior to July...

Section 12-393. - Credit against tax on future interests. - If, after the payment of the tax under the provisions...

Section 12-394. - Assessment; after-discovered assets; notice; appeal. - Section 12-394 is repealed, effective July 1, 1997, and applicable...

Section 12-395. - Appeal of determination of domicile. - (a)(1) The provisions of sections 12-548 and 12-550 to 12-554,...

Section 12-395a. - Written agreements of compromise by the commissioner. - If the Commissioner of Revenue Services determines that a decedent...

Section 12-396. - Purpose of chapter; construction. - Section 12-396 is repealed, effective June 30, 2005. (1949 Rev.,...

Section 12-397. - Reimbursement of others than legal representatives. - If the tax or any part thereof is paid by,...

Section 12-398. - Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien. - (a) If the amount of federal estate tax reported on...

Section 12-399. - When chapter void. Changes in federal credit. - Section 12-399 is repealed, effective February 28, 2003. (1949 Rev.,...