Taxable transfers by persons dying on and after July 1, 1963.

Cited. 220 C. 77. Cited. 1 CA 160; 10 CA 95. Cited. 38 CS 54. Subdiv. (d): When valuable consideration has been received by transferor of trust taxable under Subdiv., offset provision of section applies regardless of source of the consideration. 158 C. 325. Whether joint bank accounts are fractionally taxable under Sec. 12-343 or taxable in their entirety under Subdiv. shall be determined by the transferor's intent, as evidenced by the total factual situation. 175 C. 8. Statute applies where transferor's death is a factor in the devolution of use or enjoyment of the property. 177 C. 476.