§ 12-390a Definitions
§ 12-390b Generation-skipping transfer tax
§ 12-390c Payment. Penalties. Interest. Extension
§ 12-390d Additional assessment. Refund
§ 12-390e Administrative provisions. Hearings and appeals

Terms Used In Connecticut General Statutes > Chapter 216a

  • Commissioner of Revenue Services: means the Commissioner of Revenue Services or his authorized agent. See Connecticut General Statutes 12-1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
  • Personal property: All property that is not real property.