Succession and Transfer Taxes

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Succession and Transfer Taxes

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Section
12-340

Tax on transfers of property. Sunset of chapter.

Section
12-341

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

Section
12-341a

Effective date.

Section
12-341b

Taxable transfers by persons dying on and after July 1, 1963.

Section
12-341c

Effective date.

Section
12-342

Life, accident and war risk insurance.

Section
12-343

Jointly-owned property.

Section
12-344

Rates.

Section
12-344a

Additional amount added to tax.

Section
12-344b

Applicable rates.

Section
12-345

Revocable trusts.

Section
12-345a

Taxation of property transferred by exercise or nonexercise of a power of appointment.

Section
12-345b

Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions.

Section
12-345c

Taxable transfer made, when.

Section
12-345d

Lapse of power.

Section
12-345e

Tax liability for transfer of property subject to general power of appointment.

Section
12-345f

Power created on or before October 21, 1942.

Section
12-346

Transfers to executors and trustees in lieu of commissions.

Section
12-347

Exemptions.

Section
12-348

Declaration by officer of corporation or other entity claiming exemption.

Section
12-349

Gross taxable estate.

Section
12-349a

Effective date.

Section
12-350

Net estate of resident transferors; deductions.

Section
12-351

Administration expenses not deductible.

Section
12-352

Net estate of nonresident transferor; deductions.

Section
12-353

Life estates; annuities.

Section
12-354

Estate which may be divested.

Section
12-355

Compounding of tax. Contingent remainders.

Section
12-356

Determination of value of contingent interest by Insurance Commissioner.

Section
12-357

Supervision by commissioner.

Section
12-358

Reports by clerks of probate courts. Certified copies of wills and papers.

Section
12-359

Reports of representatives of transferors.

Sections
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.

Section
12-363

Jointly-owned real property; certificate of tax payment.

Section
12-364

Certificate of release of lien. Regulations.

Section
12-365

Administration on taxable transfer.

Section
12-366

Lien for taxes. Regulations.

Section
12-367

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

Section
12-368

Waiver of hearing on computation of tax.

Section
12-369

Action for quieting title to property.

Section
12-370

Forms. Reciprocal exchange of information.

Section
12-371

Estates of nonresident decedents; cooperation with other states.

Section
12-372

Authority to compromise or arbitrate dispute as to decedent's domicile.

Section
12-373

Agreement of compromise to fix amount of tax.

Section
12-374

Determination of domicile by arbitration.

Section
12-375

Tax due at death.

Section
12-376

Payment. Interest. Extensions.

Section
12-376a

Waiver of interest on tax on certain transfers.

Section
12-376b

Optional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate.

Section
12-376c

Extension of time for payment when estate consists primarily of works of art of the decedent.

Section
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.

Section
12-377

Temporary payments.

Section
12-378

Opinion of no tax due by probate court. Receipts and certificates.

Section
12-379

Computation and payment by fiduciary.

Section
12-380

Commissioner may compromise tax.

Section
12-381

Enforcement against personal property.

Section
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.

Section
12-383

Penalty for false return or affidavit.

Section
12-384

Liability of representatives of estates and transferees.

Section
12-385

Enforcement by sale of property.

Section
12-386

Legacy charged on real property.

Section
12-387

Abatement.

Section
12-387a

Out-of-state action to collect succession tax; local tax.

Section
12-387b

Reciprocity.

Section
12-387c

“Tax” to include interest and penalties.

Section
12-388

Certain refunds to estates subject to additional succession tax.

Section
12-389

Appointment of attorneys to represent the Commissioner of Revenue Services.

Section
12-390

Applicability of this chapter. Continuance in force of former statutes.