Connecticut General Statutes|Chapter 216 - Succession and Transfer Taxes

Sec. 12-340. Tax on transfers of property. Sunset of chapter.

Sec. 12-341. Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963.

Sec. 12-341a. Effective date.

Sec. 12-341b. Taxable transfers by persons dying on and after July 1, 1963.

Sec. 12-341c. Effective date.

Sec. 12-342. Life, accident and war risk insurance.

Sec. 12-343. Jointly-owned property.

Sec. 12-344. Rates.

Sec. 12-344a. Additional amount added to tax.

Sec. 12-344b. Applicable rates.

Sec. 12-345. Revocable trusts.

Sec. 12-345a. Taxation of property transferred by exercise or nonexercise of a power of appointment.

Sec. 12-345b. Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions.

Sec. 12-345c. Taxable transfer made, when.

Sec. 12-345d. Lapse of power.

Sec. 12-345e. Tax liability for transfer of property subject to general power of appointment.

Sec. 12-345f. Power created on or before October 21, 1942.

Sec. 12-346. Transfers to executors and trustees in lieu of commissions.

Sec. 12-347. Exemptions.

Sec. 12-348. Declaration by officer of corporation or other entity claiming exemption.

Sec. 12-349. Gross taxable estate.

Sec. 12-349a. Effective date.

Sec. 12-350. Net estate of resident transferors; deductions.

Sec. 12-351. Administration expenses not deductible.

Sec. 12-352. Net estate of nonresident transferor; deductions.

Sec. 12-353. Life estates; annuities.

Sec. 12-354. Estate which may be divested.

Sec. 12-355. Compounding of tax. Contingent remainders.

Sec. 12-356. Determination of value of contingent interest by Insurance Commissioner.

Sec. 12-357. Supervision by commissioner.

Sec. 12-358. Reports by clerks of probate courts. Certified copies of wills and papers.

Sec. 12-359. Reports of representatives of transferors.

Secs. 12-360 to 12-362. U.S. money, bonds and bank accounts: Reports as to ante mortem transfers dispensed with; inventory and appraisal not required. Waiver of returns, reports, inventories and appraisals.

Sec. 12-363. Jointly-owned real property; certificate of tax payment.

Sec. 12-364. Certificate of release of lien. Regulations.

Sec. 12-365. Administration on taxable transfer.

Sec. 12-366. Lien for taxes. Regulations.

Sec. 12-367. Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required.

Sec. 12-368. Waiver of hearing on computation of tax.

Sec. 12-369. Action for quieting title to property.

Sec. 12-370. Forms. Reciprocal exchange of information.

Sec. 12-371. Estates of nonresident decedents; cooperation with other states.

Sec. 12-372. Authority to compromise or arbitrate dispute as to decedent's domicile.

Sec. 12-373. Agreement of compromise to fix amount of tax.

Sec. 12-374. Determination of domicile by arbitration.

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.

Sec. 12-381. Enforcement against personal property.

Sec. 12-382. Transfers prohibited prior to commissioner's written consent. Exception in case of certain payments to a beneficiary under retirement plans or contracts and transfers to a surviving spouse.

Sec. 12-383. Penalty for false return or affidavit.

Sec. 12-384. Liability of representatives of estates and transferees.

Sec. 12-385. Enforcement by sale of property.

Sec. 12-386. Legacy charged on real property.

Sec. 12-387. Abatement.

Sec. 12-387a. Out-of-state action to collect succession tax; local tax.

Sec. 12-387b. Reciprocity.

Sec. 12-387c. “Tax” to include interest and penalties.

Sec. 12-388. Certain refunds to estates subject to additional succession tax.

Sec. 12-389. Appointment of attorneys to represent the Commissioner of Revenue Services.

Sec. 12-390. Applicability of this chapter. Continuance in force of former statutes.