Home > For Everyone > Wills and Estates > Estate and Gift Taxes > Connecticut General Statutes > Title 12 > Chapter 216 - Succession and Transfer Taxes

Estate and Gift Taxes

For this topic:

Search the Connecticut General Statutes

Connecticut General Statutes > Title 12 > Chapter 216 - Succession and Transfer Taxes

^{Current as of: 2009}

^{Check for updates}


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

________________________________________________________________________

Related Articles: Estate and Gift Taxes

Is Change Coming to the Federal Estate Tax?

Estate and Gift Tax Overview

Gift Tax FAQs

Estate Tax FAQs

Bookmark

Comments (0) add comment