(a) The provisions of this chapter shall apply only to estates of decedents dying on or prior to January 1, 2005, that, prior to October 1, 2018, have filed a return under § 12-359 or been assessed a tax under § 12-367.

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Terms Used In Connecticut General Statutes 12-340

  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(b) A tax is imposed, under the conditions and subject to the exemptions and limitations hereinafter prescribed, upon transfers, in trust or otherwise, of the following property or any interest therein or income therefrom: (1) When the transfer is from a resident of this state, (A) real property situated in this state; (B) tangible personal property, except such as has an actual situs without this state; and (C) all intangible personal property; and (2) when the transfer is from a nonresident of this state, (A) real property situated in this state; and (B) tangible personal property which has an actual situs in this state. No tax shall be imposed or collected when the amount due is less than ten dollars.