Chapter

Succession and Transfer Taxes

Conn. Gen. Stat. § 12-340— Tax on transfers of property. Sunset of chapter
Conn. Gen. Stat. § 12-341— Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963
Conn. Gen. Stat. § 12-341a— Effective date
Conn. Gen. Stat. § 12-341b— Taxable transfers by persons dying on and after July 1, 1963
Conn. Gen. Stat. § 12-341c— Effective date
Conn. Gen. Stat. § 12-342— Life, accident and war risk insurance
Conn. Gen. Stat. § 12-343— Jointly-owned property
Conn. Gen. Stat. § 12-344— Rates
Conn. Gen. Stat. § 12-344a— Additional amount added to tax
Conn. Gen. Stat. § 12-344b— Applicable rates
Conn. Gen. Stat. § 12-345— Revocable trusts
Conn. Gen. Stat. § 12-345a— Taxation of property transferred by exercise or nonexercise of a power of appointment
Conn. Gen. Stat. § 12-345b— Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions
Conn. Gen. Stat. § 12-345c— Taxable transfer made, when
Conn. Gen. Stat. § 12-345d— Lapse of power
Conn. Gen. Stat. § 12-345e— Tax liability for transfer of property subject to general power of appointment
Conn. Gen. Stat. § 12-345f— Power created on or before October 21, 1942
Conn. Gen. Stat. § 12-346— Transfers to executors and trustees in lieu of commissions
Conn. Gen. Stat. § 12-347— Exemptions
Conn. Gen. Stat. § 12-348— Declaration by officer of corporation or other entity claiming exemption
Conn. Gen. Stat. § 12-349— Gross taxable estate
Conn. Gen. Stat. § 12-349a— Effective date
Conn. Gen. Stat. § 12-350— Net estate of resident transferors; deductions
Conn. Gen. Stat. § 12-351— Administration expenses not deductible
Conn. Gen. Stat. § 12-352— Net estate of nonresident transferor; deductions
Conn. Gen. Stat. § 12-353— Life estates; annuities
Conn. Gen. Stat. § 12-354— Estate which may be divested
Conn. Gen. Stat. § 12-355— Compounding of tax. Contingent remainders
Conn. Gen. Stat. § 12-356— Determination of value of contingent interest by Insurance Commissioner
Conn. Gen. Stat. § 12-357— Supervision by commissioner
Conn. Gen. Stat. § 12-358— Reports by clerks of probate courts. Certified copies of wills and papers
Conn. Gen. Stat. § 12-359— Reports of representatives of transferors
Conn. Gen. Stat. § 12-360— 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
Conn. Gen. Stat. § 12-363— Jointly-owned real property; certificate of tax payment
Conn. Gen. Stat. § 12-364— Certificate of release of lien. Regulations
Conn. Gen. Stat. § 12-365— Administration on taxable transfer
Conn. Gen. Stat. § 12-366— Lien for taxes. Regulations
Conn. Gen. Stat. § 12-367— Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required
Conn. Gen. Stat. § 12-368— Waiver of hearing on computation of tax
Conn. Gen. Stat. § 12-369— Action for quieting title to property
Conn. Gen. Stat. § 12-370— Forms. Reciprocal exchange of information
Conn. Gen. Stat. § 12-371— Estates of nonresident decedents; cooperation with other states
Conn. Gen. Stat. § 12-372— Authority to compromise or arbitrate dispute as to decedent's domicile
Conn. Gen. Stat. § 12-373— Agreement of compromise to fix amount of tax
Conn. Gen. Stat. § 12-374— Determination of domicile by arbitration
Conn. Gen. Stat. § 12-375— Tax due at death
Conn. Gen. Stat. § 12-376— Payment. Interest. Extensions
Conn. Gen. Stat. § 12-376a— Waiver of interest on tax on certain transfers
Conn. Gen. Stat. § 12-376b— Optional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate
Conn. Gen. Stat. § 12-376c— Extension of time for payment when estate consists primarily of works of art of the decedent
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-377— Temporary payments
Conn. Gen. Stat. § 12-378— Opinion of no tax due by probate court. Receipts and certificates
Conn. Gen. Stat. § 12-379— Computation and payment by fiduciary
Conn. Gen. Stat. § 12-380— Commissioner may compromise tax
Conn. Gen. Stat. § 12-381— Enforcement against personal property
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-383— Penalty for false return or affidavit
Conn. Gen. Stat. § 12-384— Liability of representatives of estates and transferees
Conn. Gen. Stat. § 12-385— Enforcement by sale of property
Conn. Gen. Stat. § 12-386— Legacy charged on real property
Conn. Gen. Stat. § 12-387— Abatement
Conn. Gen. Stat. § 12-387a— Out-of-state action to collect succession tax; local tax
Conn. Gen. Stat. § 12-387b— Reciprocity
Conn. Gen. Stat. § 12-387c— “Tax” to include interest and penalties
Conn. Gen. Stat. § 12-388— Certain refunds to estates subject to additional succession tax
Conn. Gen. Stat. § 12-389— Appointment of attorneys to represent the Commissioner of Revenue Services
Conn. Gen. Stat. § 12-390— Applicability of this chapter. Continuance in force of former statutes