Connecticut · Statutes
Chapter 216
33 sections
33 sections
- Conn. Gen. Stat. § 12-340Tax on transfers of property. Sunset of chapter.
- Conn. Gen. Stat. § 12-341Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963.Reserved
- Conn. Gen. Stat. § 12-341bTaxable transfers by persons dying on and after July 1, 1963.
- Conn. Gen. Stat. § 12-342Life, accident and war risk insurance.
- Conn. Gen. Stat. § 12-343Jointly-owned property.
- Conn. Gen. Stat. § 12-344Rates.
- Conn. Gen. Stat. § 12-344aAdditional amount added to tax.
- Conn. Gen. Stat. § 12-344bApplicable rates.
- Conn. Gen. Stat. § 12-345Revocable trusts.
- Conn. Gen. Stat. § 12-345aTaxation of property transferred by exercise or nonexercise of a power of appointment.
- Conn. Gen. Stat. § 12-345bTaxation of property transferred by exercise or nonexercise of power of appointment: Definitions.
- Conn. Gen. Stat. § 12-345cTaxable transfer made, when.
- Conn. Gen. Stat. § 12-345eTax liability for transfer of property subject to general power of appointment.
- Conn. Gen. Stat. § 12-347Exemptions.
- Conn. Gen. Stat. § 12-349Gross taxable estate.
- Conn. Gen. Stat. § 12-350Net estate of resident transferors; deductions.
- Conn. Gen. Stat. § 12-351Administration expenses not deductible.
- Conn. Gen. Stat. § 12-353Life estates; annuities.
- Conn. Gen. Stat. § 12-355Compounding of tax. Contingent remainders.
- Conn. Gen. Stat. § 12-357Supervision by commissioner.
- Conn. Gen. Stat. § 12-359Reports of representatives of transferors.
- Conn. Gen. Stat. § 12-365Administration on taxable transfer.
- Conn. Gen. Stat. § 12-367Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required.
- Conn. Gen. Stat. § 12-375Tax due at death.
- Conn. Gen. Stat. § 12-376Payment. Interest. Extensions.
- Conn. Gen. Stat. § 12-376bOptional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate.
- Conn. Gen. Stat. § 12-376cExtension of time for payment when estate consists primarily of works of art of the decedent.
- Conn. Gen. Stat. § 12-376dTax 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. § 12-378Opinion of no tax due by probate court. Receipts and certificates.
- Conn. Gen. Stat. § 12-384Liability of representatives of estates and transferees.
- Conn. Gen. Stat. § 12-385Enforcement by sale of property.
- Conn. Gen. Stat. § 12-389Appointment of attorneys to represent the Commissioner of Revenue Services.
- Conn. Gen. Stat. § 12-390Applicability of this chapter. Continuance in force of former statutes.