PocketLaw | Connecticut General Statutes | Estate Tax

Estate Tax

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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.

Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate.

Credit against tax on future interests.

Assessment; after-discovered assets; notice; appeal.

Appeal of determination of domicile.

Section
12-395a

Written agreements of compromise by the commissioner.

Purpose of chapter; construction.

Reimbursement of others than legal representatives.

Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien.

When chapter void. Changes in federal credit.