In any case in which the computation of the tax has been extended or postponed, the commissioner may effect such settlement of the tax as may be for the best interests of the state, and payment of any sum agreed to by him with such approval shall be a satisfaction of such tax, and a certificate thereof signed by the commissioner shall be recorded in the records of the probate court in this state having jurisdiction of the decedent's estate.
Conn. Gen. Stat. § 12-380
Commissioner may compromise tax
(1949 Rev., S. 2055; P.A. 97-203, S. 17, 20.) History: P.A. 97-203 deleted requirement for Attorney General approval, effective July 1, 1997.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.