Chapter
Estate Tax
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-392— Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate
- Conn. Gen. Stat. § 12-393— Credit against tax on future interests
- Conn. Gen. Stat. § 12-394— Assessment; after-discovered assets; notice; appeal
- Conn. Gen. Stat. § 12-395— Appeal of determination of domicile
- Conn. Gen. Stat. § 12-395a— Written agreements of compromise by the commissioner
- Conn. Gen. Stat. § 12-396— Purpose of chapter; construction
- Conn. Gen. Stat. § 12-397— Reimbursement of others than legal representatives
- Conn. Gen. Stat. § 12-398— Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien
- Conn. Gen. Stat. § 12-399— When chapter void. Changes in federal credit