Chapter 216. Succession and Transfer Taxes
Part I. Transfers Taxable
- Conn. Gen. Stat. § 12-340 Tax On Transfers of Property. Sunset of Chapter
- Conn. Gen. Stat. § 12-341 Taxable Transfers By Persons Dying On and After July 1, 1959, and Prior to July 1, 1963
- Conn. Gen. Stat. § 12-341a Effective Date
- Conn. Gen. Stat. § 12-341b Taxable Transfers By Persons Dying On and After July 1, 1963
- Conn. Gen. Stat. § 12-341c Effective Date
- Conn. Gen. Stat. § 12-342 Life, Accident and War Risk Insurance
- Conn. Gen. Stat. § 12-343 Jointly-Owned Property
Part II. Rates. Exemptions. Deductions
- Conn. Gen. Stat. § 12-344 Rates
- Conn. Gen. Stat. § 12-344a Additional Amount Added to Tax
- Conn. Gen. Stat. § 12-344b Applicable Rates
- Conn. Gen. Stat. § 12-345 Revocable Trusts
- Conn. Gen. Stat. § 12-345a [Repealed]
- Conn. Gen. Stat. § 12-345b Taxation of Property Transferred By Exercise Or Nonexercise of Power of Appointment: Definitions
- Conn. Gen. Stat. § 12-345c Taxable Transfer Made, When
- Conn. Gen. Stat. § 12-345d Lapse of Power
- Conn. Gen. Stat. § 12-345e Tax Liability For Transfer of Property Subject to General Power of Appointment
- Conn. Gen. Stat. § 12-345f Power Created On Or Before October 21, 1942
- Conn. Gen. Stat. § 12-346 Transfers to Executors and Trustees In Lieu of Commissions
- Conn. Gen. Stat. § 12-347 Exemptions
- Conn. Gen. Stat. § 12-348 Declaration By Officer of Corporation Or Other Entity Claiming Exemption
- Conn. Gen. Stat. § 12-349 Gross Taxable Estate
- Conn. Gen. Stat. § 12-349a Effective Date
- Conn. Gen. Stat. § 12-350 Net Estate of Resident Transferors; Deductions
- Conn. Gen. Stat. § 12-351 Administration Expenses Not Deductible
- Conn. Gen. Stat. § 12-352 Net Estate of Nonresident Transferor; Deductions
- Conn. Gen. Stat. § 12-353 Life Estates; Annuities
- Conn. Gen. Stat. § 12-354 Estate Which May Be Divested
- Conn. Gen. Stat. § 12-355 Compounding of Tax. Contingent Remainders
- Conn. Gen. Stat. § 12-356 Determination of Value of Contingent Interest By Insurance Commissioner
Part III. Administration
- Conn. Gen. Stat. § 12-357 Supervision By Commissioner
- Conn. Gen. Stat. § 12-358 Reports By Clerks of Probate Courts. Certified Copies of Wills and Papers
- Conn. Gen. Stat. § 12-359 Reports of Representatives of Transferors
- Conn. Gen. Stat. § 12-360 to 12-362 [Repealed]
- Conn. Gen. Stat. § 12-363 Jointly-Owned Real Property; Certificate of Tax Payment
- Conn. Gen. Stat. § 12-364 Certificate of Release of Lien. Regulations
- Conn. Gen. Stat. § 12-365 Administration On Taxable Transfer
- Conn. Gen. Stat. § 12-366 Lien For Taxes. Regulations
- Conn. Gen. Stat. § 12-367 Computation and Assessment of Tax; Objections Thereto. Refund of Overpayment. When Amendment to Return Not Required
- Conn. Gen. Stat. § 12-368 [Repealed]
- Conn. Gen. Stat. § 12-369 Action For Quieting Title to Property
- Conn. Gen. Stat. § 12-370 Forms. Reciprocal Exchange of Information
- Conn. Gen. Stat. § 12-371 Estates of Nonresident Decedents; Cooperation With Other States
- Conn. Gen. Stat. § 12-372 Authority to Compromise Or Arbitrate Dispute As to Decedent's Domicile
- Conn. Gen. Stat. § 12-373 Agreement of Compromise to Fix Amount of Tax
- Conn. Gen. Stat. § 12-374 Determination of Domicile By Arbitration
Part IV. Payment of Taxes
- Conn. Gen. Stat. § 12-375 Tax Due At Death
- Conn. Gen. Stat. § 12-376 Payment. Interest. Extensions
- Conn. Gen. Stat. § 12-376a Waiver of Interest On Tax On Certain Transfers
- Conn. Gen. Stat. § 12-376b Optional Payment In Installments Up to Ten Years When Interest In Closely Held Business Exceeds Thirty-Five Per Cent of Gross Estate
- Conn. Gen. Stat. § 12-376c Extension of Time For Payment When Estate Consists Primarily of Works of Art of the Decedent
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-377 Temporary Payments
- Conn. Gen. Stat. § 12-378 Opinion of No Tax Due By Probate Court. Receipts and Certificates
- Conn. Gen. Stat. § 12-379 Computation and Payment By Fiduciary
- Conn. Gen. Stat. § 12-380 Commissioner May Compromise Tax
Part V. Enforcement of Tax
- Conn. Gen. Stat. § 12-381 Enforcement Against Personal Property
- Conn. Gen. Stat. § 12-382 [Repealed]
- Conn. Gen. Stat. § 12-383 Penalty For False Return Or Affidavit
- Conn. Gen. Stat. § 12-384 Liability of Representatives of Estates and Transferees
- Conn. Gen. Stat. § 12-385 Enforcement By Sale of Property
- Conn. Gen. Stat. § 12-386 Legacy Charged On Real Property
- Conn. Gen. Stat. § 12-387 [Repealed]
- Conn. Gen. Stat. § 12-387a Out-Of-State Action to Collect Succession Tax; Local Tax
- Conn. Gen. Stat. § 12-387b Reciprocity
- Conn. Gen. Stat. § 12-387c "Tax" to Include Interest and Penalties
Part VI. Miscellaneous Provisions